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- W2356235934 abstract "Based on the data of Chinese listed companies in A share from 2001 to 2005,the paper analyzed the influence of earnings management on firm′s debt maturity structure empirically.Results showed that firm′s earnings management is prevalent in the long term debt contracts,and further more the more earnings management,the easier to get long term debt.But if it was a state-owned entrepreneur(SOE),it didn′t have much motivation to manage earnings to satisfy all the protective terms in the debt contract.I attributed this phenomenon to the reasons as follows: the loans to SOEs are mostly based on political considerations,and further more there are soft budget in SOEs.So the bank demanded less accounting information in the debt contracting process.So there were no motivations for SOEs to do earnings management.Contrarily,bonded to the debt contract,non-SOEs must do earnings management to get more loans since the terms of loan to them were much more severe." @default.
- W2356235934 created "2016-06-24" @default.
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- W2356235934 date "2011-01-01" @default.
- W2356235934 modified "2023-09-23" @default.
- W2356235934 title "Earnings Management and the Firm′s Debt Maturity Structure" @default.
- W2356235934 hasPublicationYear "2011" @default.
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