Customer concentration and its impact on earnings management research

HIGHLIGHTS

• What: Through the data of this period, this study aims to discuss the impact effect and mechanism of customer concentration on earnings management. This paper selects the firm`s real earnings management and refers to the models of Dechow and Sugata Roychowdhury for measurement, aiming to comprehensively assess earnings management, truly reflect the actual behavior of enterprises, avoid the limitations of accrual-based earnings management, and meet research needs . The model proposed by Dechow et_al in 1998 mainly focuses on accrual-based earnings management. The study shows that there is a significant positive correlation between customer concentration . . .
  

   

  

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