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

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 an...

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Bibliographic Details
Main Authors: Zeng Tong, Hanyue Zhang
Format: Article
Language:English
Published: EDP Sciences 2021-01-01
Series:E3S Web of Conferences
Online Access:https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/12/e3sconf_icersd2020_03030.pdf