| Issue |
E3S Web Conf.
Volume 292, 2021
2021 2nd International Conference on New Energy Technology and Industrial Development (NETID 2021)
|
|
|---|---|---|
| Article Number | 02047 | |
| Number of page(s) | 4 | |
| Section | New Energy Economy and Energy Blockchain Application | |
| DOI | https://doi.org/10.1051/e3sconf/202129202047 | |
| Published online | 09 September 2021 | |
Earnings Management, Enterprise Scale and Enterprise Value—Research Based on Data and Statistical Analysis Tools
School of Economics and Management, Beijing Jiaotong University, Beijing, China
Corresponding author: 20120673@bjtu.deu.cn
This paper takes China’s A-share listed companies in Shanghai and Shenzhen Stock Exchange from 2012 to 2016 as samples to analyze the impact of earnings management on current and subsequent enterprise value. It is found that real earnings management not only affects the current value, but also damages the long-term value of enterprises continuously. Further research finds that the size of the firm has a moderating effect, that is, the larger the size of the firm, the damage effect of real earnings management on the firm value is mitigated.
© 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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