E3S Web Conf.
Volume 236, 20213rd International Conference on Energy Resources and Sustainable Development (ICERSD 2020)
|Number of page(s)||4|
|Section||Sustainable Development and Prevention of Urban Environmental Pollution|
|Published online||09 February 2021|
Research on the Development Status and Countermeasures of Enterprise Earnings Management from the Perspective of Big Data
1 School of Management, Shenyang Jianzhu University Hunnan, Shenyang, China
2 School of Management, Shenyang Jianzhu University Hunnan, Shenyang, China
Earnings management plays a leading role in the development of enterprises. With the popularity of big data, when enterprises implement earnings management, analyzing the big data model from the computer can improve the development speed of enterprises. It is not only the key of accounting theory and corporate governance research, but also the top priority in practice. With the continuous development of economy and society in recent years, the problems of interrelated financial have frequently appeared, which leads investors to query the earning ability of related companies. Therefore, this paper studies the current situation of enterprise earnings management from the perspective of big data, and further analyzes the existing problems, and puts forward the countermeasures and suggestions for the relevant enterprise earnings management from the perspective of big data, hoping to standardize the enterprise earnings management behavior and maintain the order of the investment market.
© The Authors, published by EDP Sciences 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.