| Issue |
E3S Web Conf.
Volume 292, 2021
2021 2nd International Conference on New Energy Technology and Industrial Development (NETID 2021)
|
|
|---|---|---|
| Article Number | 02035 | |
| Number of page(s) | 6 | |
| Section | New Energy Economy and Energy Blockchain Application | |
| DOI | https://doi.org/10.1051/e3sconf/202129202035 | |
| Published online | 09 September 2021 | |
The Empirical Research on the Correlation Between the Internal Control and Earning Management in Private Listed Companies
School of Economics and Management, Beijing Jiaotong University, Beijing 100044, China
* Corresponding author: 3131562837@qq.com
Under the background of industrial innovation, this paper takes the data of private listed companies from 2011 to 2016 as the sample for empirical analysis, and finds that internal control is an important factor in earnings management. There is a significant negative correlation between internal control and accrued earnings management and real earnings management. That is to say, having a good and rigorous internal control system can effectively reduce earnings management. Moreover, compared with earnings management of accounting selective activities, internal control has more restrictive effect on earnings management of real activities.
© 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.
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