Author(s)

Li Weijian, Yu Guo

Corresponding Author

Li Weijian

ABSTRACT

As a special field of corporate governance, earnings management has always been the focus of academic research. This paper mainly analyzes the role of board size on earnings management and the moderate effect of information disclosure quality. The research on the earnings management standardizes the managers' manipulative behaviors on companies’ accrued earnings and provides information for both internal and external users.

KEYWORDS

board size, accrual earnings management, information disclosure