Author(s)

Weihao Gu

School of Management, Jinan University, Guangzhou, China.

Earnings management has always been a research hotspot in the field of accounting. This article is about the research on earnings management published in China in the five years from 2015 to 2019, including Economic Research, Management World, Accounting Research, Financial Research, China Industrial Economy and World Economy. Now I chose to sort out and summarize relevant literature as samples to analyze the status of domestic earnings management research. The relevant literature is summarized according to the factors affecting earnings management, the economic consequences of earnings management, and earnings management as an impact path classification in order to provide a reference for future earnings management research.

Chinese Literature, Earnings Management, Literature Review

Gu, W. (2020) Review of Earnings Management Literature. Modern Economy, 11, 620-631. doi: 10.4236/me.2020.113046.