Game Analysis of Earnings Management between Shareholders and Managers

摘要

In today's market economy,Company for their own interests to implement earnings management is common. Most companies' earnings management is made by managers, the implementations of Earnings management are are also mainly for their own interests.This paper is from the perspective of game theory to consider a variety of possible factors that based on the static game and find out the Nash equilibrium. Then we will analyze the factors of affecting the Nash equilibrium solution and offer some suggestions about reducing Earnings management according to the results.