Paper Title :The Impact and Mechanism of Government Information Disclosure ON Companies' Earnings Management Based on The Perspective of Government-Enterprise Interaction

Author :Xinqi Duan

Article Citation :Xinqi Duan , (2023 ) " The Impact and Mechanism of Government Information Disclosure ON Companies' Earnings Management Based on The Perspective of Government-Enterprise Interaction " , International Journal of Management and Applied Science (IJMAS) , pp. 28-33, Volume-9,Issue-8

Abstract : As society continues to advance and evolve, the transparent dissemination of government information becomes a critical indicator for an array of sectors, enabling them to operate efficiently and offer superior services. The revelation of data concerning corporate earnings management allows all parties to gain insight into each other's operational range and asset status, fostering effective collaboration while mitigating potential issues that could hinder cooperation. Drawing from this premise, this study explores the hurdles posed by governmental information disclosure concerning corporate earnings management and devises strategies to address earnings management. This objective is pursued with the ultimate intention of augmenting the interaction between government and corporations, thereby fostering societal progress. Keywords - government information disclosure; earnings management; countermeasures

Type : Research paper

Published : Volume-9,Issue-8

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