Discussion on the Influence Mechanism of Employee Stock Ownership Plan on Company Earnings Management
Based on the samples of A-share non-financial listed companies in Shanghai and Shenzhen from 2013 to 2019, this paper studies the impact of the implementation of employee stock ownership plan on earnings management, and finds that employee stock ownership is significantly positively correlated with...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2023-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2023/12/shsconf_icssed2023_02020.pdf |