Author(s)

Dongxiu Wu

Corresponding Author

Dongxiu Wu

Abstract

At present, earnings management is common in listed companies, but there are problems of earnings manipulation or excessive earnings management, which has a serious impact on the interests of users of accounting information. There is a certain correlation between the level of internal control of listed companies and their earnings management. This paper discusses the relationship between earnings management and the quality of internal control of listed companies, and analyzes the potential relationship between them to regulate earnings management of listed companies.

Keywords

Listed Companies; Earnings Management; Internal Control