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欧洲上市和非上市公司的盈余管理研究(英文版)

作者：杨婧雯著

出版社：中国经济出版社出版时间：2021-07-01

开本： 24cm 页数： 344页

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欧洲上市和非上市公司的盈余管理研究(英文版) 版权信息

ISBN：9787513658836
条形码：9787513658836 ; 978-7-5136-5883-6
装帧：一般胶版纸
册数：暂无
重量：暂无
所属分类：
管理
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一般管理学
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经营管理

欧洲上市和非上市公司的盈余管理研究(英文版) 内容简介

自20世纪80年代起, 盈余管理一直是会计学界研究的热点问题, 但很多研究都是围绕上市公司展开。然而, 仅关注上市公司, 往往无法区分盈余管理是基于会计的监督还是资本市场压力的影响。因此, 比较上市公司和非上市公司有助于评估资本市场压力对盈余管理的影响。另一方面, 非上市公司作为市场经济中的重要组成部分, 和上市公司在规模、所有权和内部管理上都存在着较大的差异。而这些差异也有可能造成公司参与的盈余管理的动机和程度有所不同。所以, 通过对非上市公司盈余管理的研究, 也能丰富人们对其财务报告质量的了解。

欧洲上市和非上市公司的盈余管理研究(英文版) 目录

ContEnts
Chapter 1 Introduction
1.1 Background information and motivation

1.2 Objectives of the study
1.3 Research design

1.4 Main empirical results

1.5 Contributions
1.6 Study organisation

Chapter 2 Literature review

2.1 Introduction

2.2 Private and public firms
2.2.1 What are“private firms and public firms?”

2.2.2 The differences between private and public firms
2.2.3 How are private firms’financial reporting regulated across countries?
2.3 Earnings management
2.3.1 Concept and definitions of earnings management

2.3.2 Theoretical frameworks of earnings management

2.3.3 Measures of earnings management

2.3.4 The motivation of earnings management
2.3.5 Prior empirical evidence on earnings management of private firms versus public firms
2.3.6 The review of earnings quality
2.4 International Financial Reporting Standards (IFRS)
2.4.1 Arguments for and against IFRS adoption on earnings management
2.4.2 Empirical evidence on IFRS adoption and earnings management
2.5 Factors affecting earnings management between private and public firms
2.5.1 Country-level factors
2.5.2 Firm-level factors
Chapter 3Earnings management in European private versus public firms
3.1 Introduction
3.2 Relevant literature and development of hypotheses
3.2.1 Literature on earnings management
3.2.2 The effects of mandatory IFRS adoption on earnings management
3.2.3 Country-level factors and earnings management
3.3 Data and research methodology
3.3.1 Data collection and sample selection
3.3.2 Research methodology
3.4 Empirical results

3.4.1 Descriptive statistics

3.4.2 Univariate comparison between pre- and post-IFRS adoption
3.4.3 The influence of country-level factors

3.4.4 The effects of the financial crisis
3.5 Conclusions
Chapter 4Accrual based earnings management in European private versus public firms
4.1 Introduction
4.2 Relevant literature and development of hypotheses
4.2.1 Comparing earnings management between private and public firms
4.2.2 The effects of mandatory IFRS adoption on earnings management
4.2.3 Factors affecting differential earnings management between private and public firms
4.3 Data and research methodology

4.3.1 Data collection and sample selection

4.3.2 Research methodology
4.4 Empirical results

4.4.1 Descriptive statistics
4.4.2 Regression analysis

4.4.3 Variables that could have influenced the differential
earnings management between private and public firms
4.4.4 Additional tests
4.5 Conclusions

Chapter 5Real earnings management in European private and public firms
5.1 Introduction
5.2 Relevant literature and development of hypotheses

5.2.1 Literature on real earnings management

5.2.2 Real earnings management in private and public firms
5.2.3 IFRS adoption and earnings management

5.2.4 Factors affecting differential real earnings management between private and public firms
5.3 Data and research methodology

5.3.1 Data collection and sample selection

5.3.2 Research methodology
5.4 Empirical results

5.4.1 Descriptive statistics
5.4.2 Regression analysis
5.4.3 Additional tests
5.4.4 Analyses of incentive-based real earnings management
5.5 Conclusions

Chapter 6 Summary and conclusion

6.1 Summary of the study
6.2 Research implications

6.3 Limitations and suggestions for future research

Reference
AppendixContEnts
Chapter 1 Introduction
1.1 Background information and motivation

1.2 Objectives of the study
1.3 Research design

1.4 Main empirical results

1.5 Contributions
1.6 Study organisation

Chapter 2 Literature review

2.1 Introduction

2.2 Private and public firms
2.2.1 What are“private firms and public firms?”

2.2.2 The differences between private and public firms
2.2.3 How are private firms’financial reporting regulated across countries?
2.3 Earnings management
2.3.1 Concept and definitions of earnings management

2.3.2 Theoretical frameworks of earnings management

2.3.3 Measures of earnings management

2.3.4 The motivation of earnings management
2.3.5 Prior empirical evidence on earnings management of private firms versus public firms
2.3.6 The review of earnings quality
2.4 International Financial Reporting Standards (IFRS)
2.4.1 Arguments for and against IFRS adoption on earnings management
2.4.2 Empirical evidence on IFRS adoption and earnings management
2.5 Factors affecting earnings management between private and public firms
2.5.1 Country-level factors
2.5.2 Firm-level factors
Chapter 3Earnings management in European private versus public firms
3.1 Introduction
3.2 Relevant literature and development of hypotheses
3.2.1 Literature on earnings management
3.2.2 The effects of mandatory IFRS adoption on earnings management
3.2.3 Country-level factors and earnings management
3.3 Data and research methodology
3.3.1 Data collection and sample selection
3.3.2 Research methodology
3.4 Empirical results

3.4.1 Descriptive statistics

3.4.2 Univariate comparison between pre- and post-IFRS adoption
3.4.3 The influence of country-level factors

3.4.4 The effects of the financial crisis
3.5 Conclusions
Chapter 4Accrual based earnings management in European private versus public firms
4.1 Introduction
4.2 Relevant literature and development of hypotheses
4.2.1 Comparing earnings management between private and public firms
4.2.2 The effects of mandatory IFRS adoption on earnings management
4.2.3 Factors affecting differential earnings management between private and public firms
4.3 Data and research methodology

4.3.1 Data collection and sample selection

4.3.2 Research methodology
4.4 Empirical results

4.4.1 Descriptive statistics
4.4.2 Regression analysis

4.4.3 Variables that could have influenced the differential
earnings management between private and public firms
4.4.4 Additional tests
4.5 Conclusions

Chapter 5Real earnings management in European private and public firms
5.1 Introduction
5.2 Relevant literature and development of hypotheses

5.2.1 Literature on real earnings management

5.2.2 Real earnings management in private and public firms
5.2.3 IFRS adoption and earnings management

5.2.4 Factors affecting differential real earnings management between private and public firms
5.3 Data and research methodology

5.3.1 Data collection and sample selection

5.3.2 Research methodology
5.4 Empirical results

5.4.1 Descriptive statistics
5.4.2 Regression analysis
5.4.3 Additional tests
5.4.4 Analyses of incentive-based real earnings management
5.5 Conclusions

Chapter 6 Summary and conclusion

6.1 Summary of the study
6.2 Research implications

6.3 Limitations and suggestions for future research

Reference
Appendix