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《Journal of Chongqing Jiaotong University(Social Sciences Edition)》 2013-05
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External Constraint Mechanism to Supervision and Earnings Management Behavior

FANG Chuanxi;TAO Xuewei;School of Management,Chongqing Jiaotong University;  
External constraint mechanism is one of the main factors that influence the earnings management behavior of listed companies. The financial data of the listed companies from 2007 to 2009 are used to do the empirical analysis. It is found that the listed company earnings management behavior has a significance associated with the number of analyst attention,the more number of analysts' attention,more invisible the earnings management behavior is inclined to,the more the listed company tends to its invisible earnings management behavior. However,the legal environment has no significant influence on the listed companies' earnings management behavior.
【CateGory Index】: F275
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