辽宁工程技术大学学报（社会科学版）2023，Vol.25Issue(5)：373-381,9.DOI:10.11955/j.issn.1008-391x.20230508
审计质量、融资需求与盈余管理
Audit quality,financing requirements and surplus management:based on the A-share real estate company research from 2016 to 2021
王志恒 1杨欣鹏 2韩晓晨1
作者信息
- 1. 辽宁工程技术大学 工商管理学院,辽宁 葫芦岛 125105
- 2. 辽宁工程技术大学 人事处,辽宁 阜新 123000
- 折叠
摘要
Abstract
In view of audit quality,financing demand and surplus management,empirical analysis was conducted from A-share real estate companies from 2016 to 2021 to examine the impact of financing demand and audit quality on earnings management,and to analyze the regulatory role of audit quality on the relationship between financing demand and earnings management.The research results show that the real estate companies have surplus management behavior under the financing demand,and there are significant positive correlation suspension.Audit quality has a significant inhibitory effect on earnings management.Audit quality plays a negative role in regulating the surplus management behavior of real estate enterprises with existing financing needs.The research results provide reference for further strengthening the earnings management of real estate companies.关键词
审计质量/融资需求/真实盈余管理/应计盈余管理Key words
audit quality/financing demand/real surplus management/accrued surplus management分类
管理科学引用本文复制引用
王志恒,杨欣鹏,韩晓晨..审计质量、融资需求与盈余管理[J].辽宁工程技术大学学报（社会科学版）,2023,25(5):373-381,9.
