Research on the Validity of Earnings Manipulation and Regulation Policies in Securities Market
Dong Zhang · 2001
Earnings manipulation, which is also called games of market participants, is an important issue extensively discussed and studied in economics and accounting in recent years. The paper, through statistic analysis on the rate of return of net assets, explores the phenomena of earnings manipulation in listed companies, analyzes their purpose and intention and studies the influence of their behavior on relative policies.