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Research on the Development Status and Countermeasures of Enterprise Earnings Management from the Perspective of Big Data

E3S Web of Conferences, 2021-01, Vol.236, p.3030 [Peer Reviewed Journal]

2021. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2267-1242 ;ISSN: 2555-0403 ;EISSN: 2267-1242 ;DOI: 10.1051/e3sconf/202123603030

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  • Title:
    Research on the Development Status and Countermeasures of Enterprise Earnings Management from the Perspective of Big Data
  • Author: Zeng, Tong ; Hanyue, Zhang
  • Song, F. ; Anpo, M.
  • Subjects: Accounting ; Big Data ; Data analysis ; Earnings ; Earnings management ; Management ; Profits
  • Is Part Of: E3S Web of Conferences, 2021-01, Vol.236, p.3030
  • Description: Earnings management plays a leading role in the development of enterprises. With the popularity of big data, when enterprises implement earnings management, analyzing the big data model from the computer can improve the development speed of enterprises. It is not only the key of accounting theory and corporate governance research, but also the top priority in practice. With the continuous development of economy and society in recent years, the problems of interrelated financial have frequently appeared, which leads investors to query the earning ability of related companies. Therefore, this paper studies the current situation of enterprise earnings management from the perspective of big data, and further analyzes the existing problems, and puts forward the countermeasures and suggestions for the relevant enterprise earnings management from the perspective of big data, hoping to standardize the enterprise earnings management behavior and maintain the order of the investment market.
  • Publisher: Les Ulis: EDP Sciences
  • Language: English
  • Identifier: ISSN: 2267-1242
    ISSN: 2555-0403
    EISSN: 2267-1242
    DOI: 10.1051/e3sconf/202123603030
  • Source: DOAJ Open Access Journals
    EDP Open
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
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