Author(s)

Jian Hao ¹

Affiliation(s)

¹ Fuyang Normal University, Fuyang, 236000, China

Corresponding Author

Jian Hao

ABSTRACT

This study aims to explore the relationship between earnings management and corporate governance effectiveness, and to reveal their mutual influence mechanisms through systematic analysis and empirical research. Through literature review and quantitative data analysis, the close correlation between earnings management and corporate governance effectiveness is discovered, elucidating their significant impact on corporate financial management and governance outcomes. The research findings provide important theoretical guidance and managerial insights for corporate decision-makers.

KEYWORDS

Earnings management; corporate governance; effectiveness; relationship study

CITE THIS PAPER

Jian Hao, Study on the relationship between surplus management and the effectiveness of corporate governance. Accounting and Corporate Management (2024) Vol. 6: 179-186. DOI: http://dx.doi.org/10.23977/acccm.2024.060222.

REFERENCES

[1] Lin Wanfa, Liu Yingfei, Yang Qin. Managerial Financial Experience and Corporate Credit Rating: A Perspective of Earnings Management [J]. Management Science, 2019, 32(04): 3-16.
[2] Jiang Xin. Internal Control Effectiveness, Corporate Financial Performance, and Earnings Management Motivation [J]. International Business & Finance Accounting, 2020(10): 65-72.
[3] Sun Xuejiao, Zhai Shuping, Yu Su. How Does Big Data Tax Collection Affect Corporate Earnings Management?—Evidence from the "Golden Tax Phase III" Quasi-Natural Experiment [J]. Accounting Research, 2021(01): 67-81.
[4] Feng Chen, Zhou Xiaochang, Tian Binbin, Niu Yingjie. Tax Inspection System Reform and Corporate Group Capital Structure Adjustment [J]. Economic Research, 2023, 58(08): 100-119.
[5] Wang Xue, Yang Zhiguo. Exercise of Voting Rights by Investor Service Center and Pricing Efficiency of Capital Market [J]. Shanghai Finance, 2023(10): 59-68.
[6] Gong Hanxiang. The Impact of Performance Commitment on Earnings Management in Shell Listing—Taking Company X as an Example [J]. Commercial Modernization, 2024(05): 153-155.

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