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Title: Study on Earnings Management in Small Family of Listed Companies Based Contract Motivation
Source: International Conference on Engineering and Business Management 2012(Part 1 Enterprise Operation and Management（1）) (pp 134-137)
Author(s): Rui Cai, School of Economy and Management, Shenyang Ligong University, Shenyang, China, 110168
Lingsha Cai, School of Economy and Management, Shenyang Ligong University, Shenyang, China, 110168
Abstract: Based on shares of small and medium family ownership structure of listed companies and the right characteristics of managers, take the listed companies in the SME board in 2008-2009 as the research object, this paper discussed the influence of the compensation contract and the debt contract for small and medium family earnings management behavior. Studies show that small family of listed companies has a prevalence phenomenon of earnings management under contract motivated. This paper enriches the earnings management of listed companies in China Studies and has an important practical significance on the improvement of private governance structure of listed companies.
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