An Impact Analysis Model of Earnings Management from the Difference between Accounting and Tax Revenue

摘要

The relationship between earnings management and income tax revenue, has always been the focus of domestic and foreign scholars. In this paper, the use of discretionary accrual as a measure of profit, an analytical model is proposed, to investigate the impact of accounting and tax differences on earnings management. Using 2013-2015 years of earnings listed parent company data as a sample, to verify and analyze the reliability of the model.