欧洲上市和非上市公司的盈余管理研究（英文版）

Appendix

Reference

6.3 Limitations and suggestions for future research

6.2 Research implications

6.1 Summary of the study

Chapter 6 Summary and conclusion

5.5 Conclusions

5.4.4 Analyses of incentive-based real earnings management

5.4.3.2 The influence of the financial crisis

5.4.3.1 Propensity score matching （PSM）

5.4.3 Additional tests

5.4.2 Regression analysis

5.4.1 Descriptive statistics

5.4 Empirical results

5.3.2 Research methodology

5.3.1 Data collection and sample selection

5.3 Data and research methodology

5.2.4 Factors affecting differential real earnings management between private and public firms

5.2.3 IFRS adoption and earnings management

5.2.2 Real earnings management in private and public firms

5.2.1 Literature on real earnings management

5.2 Relevant literature and development of hypotheses

5.1 Introduction

Chapter 5 Real earnings management in European private and public firms

4.5 Conclusions

4.4.4 Additional tests

4.4.3 Variables that could have influenced the differential earnings management between private and public firms

4.4.2 Regression analysis

4.4.1 Descriptive statistics

4.4 Empirical results

4.3.2 Research methodology

4.3.1 Data collection and sample selection

4.3 Data and research methodology

4.2.3 Factors affecting differential earnings management between private and public firms

4.2.2 The effects of mandatory IFRS adoption on earnings management

4.2.1 Comparing earnings management between private and public firms

4.2 Relevant literature and development of hypotheses

4.1 Introduction

Chapter 4 Accrual based earnings management in European private versus public firms

3.5 Conclusions

3.4.4 The effects of the financial crisis

3.4.3 The influence of country-level factors

3.4.2 Univariate comparison between pre- and post-IFRS adoption

3.4.1 Descriptive statistics

3.4 Empirical results

3.3.2 Research methodology

3.3.1 Data collection and sample selection

3.3 Data and research methodology

3.2.3 Country-level factors and earnings management

3.2.2 The effects of mandatory IFRS adoption on earnings management

3.2.1 Literature on earnings management

3.2 Relevant literature and development of hypotheses

3.1 Introduction

Chapter 3 Earnings management in European private versus public firms

2.5.2 Firm-level factors

2.5.1 Country-level factors

2.5 Factors affecting earnings management between private and public firms

2.4.2 Empirical evidence on IFRS adoption and earnings management

2.4.1 Arguments for and against IFRS adoption on earnings management

2.4 International Financial Reporting Standards（IFRS）

2.3.6 The review of earnings quality

2.3.5 Prior empirical evidence on earnings management of private firms versus public firms

2.3.4 The motivation of earnings management

2.3.3 Measures of earnings management

2.3.2 Theoretical frameworks of earnings management

2.3.1 Concept and definitions of earnings management

2.3 Earnings management

2.2.3 How are private firms' financial reporting regulated across countries？

2.2.2 The differences between private and public firms

2.2.1 What are “private firms and public firms？”

2.2 Private and public firms

2.1 Introduction

Chapter 2 Literature review

1.6 Study organisation

1.5 Contributions

1.4 Main empirical results

1.3 Research design

1.2 Objectives of the study

1.1 Background information and motivation

Chapter 1 Introduction

PREFACE

作者简介

版权信息

封面

封面

版权信息

作者简介

PREFACE

Chapter 1 Introduction

1.1 Background information and motivation

1.2 Objectives of the study

1.3 Research design

1.4 Main empirical results

1.5 Contributions

1.6 Study organisation

Chapter 2 Literature review

2.1 Introduction

2.2 Private and public firms

2.2.1 What are “private firms and public firms？”

2.2.2 The differences between private and public firms

2.2.3 How are private firms' financial reporting regulated across countries？

2.3 Earnings management

2.3.1 Concept and definitions of earnings management

2.3.2 Theoretical frameworks of earnings management

2.3.3 Measures of earnings management

2.3.4 The motivation of earnings management

2.3.5 Prior empirical evidence on earnings management of private firms versus public firms

2.3.6 The review of earnings quality

2.4 International Financial Reporting Standards（IFRS）

2.4.1 Arguments for and against IFRS adoption on earnings management

2.4.2 Empirical evidence on IFRS adoption and earnings management

2.5 Factors affecting earnings management between private and public firms

2.5.1 Country-level factors

2.5.2 Firm-level factors

Chapter 3 Earnings management in European private versus public firms

3.1 Introduction

3.2 Relevant literature and development of hypotheses

3.2.1 Literature on earnings management

3.2.2 The effects of mandatory IFRS adoption on earnings management

3.2.3 Country-level factors and earnings management

3.3 Data and research methodology

3.3.1 Data collection and sample selection

3.3.2 Research methodology

3.4 Empirical results

3.4.1 Descriptive statistics

3.4.2 Univariate comparison between pre- and post-IFRS adoption

3.4.3 The influence of country-level factors

3.4.4 The effects of the financial crisis

3.5 Conclusions

Chapter 4 Accrual based earnings management in European private versus public firms

4.1 Introduction

4.2 Relevant literature and development of hypotheses

4.2.1 Comparing earnings management between private and public firms

4.2.2 The effects of mandatory IFRS adoption on earnings management

4.2.3 Factors affecting differential earnings management between private and public firms

4.3 Data and research methodology

4.3.1 Data collection and sample selection

4.3.2 Research methodology

4.4 Empirical results

4.4.1 Descriptive statistics

4.4.2 Regression analysis

4.4.3 Variables that could have influenced the differential earnings management between private and public firms

4.4.4 Additional tests

4.5 Conclusions

Chapter 5 Real earnings management in European private and public firms

5.1 Introduction

5.2 Relevant literature and development of hypotheses

5.2.1 Literature on real earnings management

5.2.2 Real earnings management in private and public firms

5.2.3 IFRS adoption and earnings management

5.2.4 Factors affecting differential real earnings management between private and public firms

5.3 Data and research methodology

5.3.1 Data collection and sample selection

5.3.2 Research methodology

5.4 Empirical results

5.4.1 Descriptive statistics

5.4.2 Regression analysis

5.4.3 Additional tests

5.4.3.1 Propensity score matching （PSM）

5.4.3.2 The influence of the financial crisis

5.4.4 Analyses of incentive-based real earnings management

5.5 Conclusions

Chapter 6 Summary and conclusion

6.1 Summary of the study

6.2 Research implications

6.3 Limitations and suggestions for future research

Reference

Appendix