Earnings Management Behavior of Enterprise Managers Based on Evolutionary Game Theory

Today, earnings mismanagement in China's enterprises has become a serious problem as managers conduct financial fraud by means of earnings management, hindering China's overall economic development. Upon shareholders' requirements and investors' concerns, managers should disclose...

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Detalles Bibliográficos
Autores principales: Wang, Yang, Li, Anqi, Liu, Jiahuan
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Hindawi 2022
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8957420/
https://www.ncbi.nlm.nih.gov/pubmed/35345806
http://dx.doi.org/10.1155/2022/8037226
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author Wang, Yang
Li, Anqi
Liu, Jiahuan
author_facet Wang, Yang
Li, Anqi
Liu, Jiahuan
author_sort Wang, Yang
collection PubMed
description Today, earnings mismanagement in China's enterprises has become a serious problem as managers conduct financial fraud by means of earnings management, hindering China's overall economic development. Upon shareholders' requirements and investors' concerns, managers should disclose real financial information. The essay analyzes the revenue function generated by the manager and the shareholder through an evolutionary theory model where the managers team of the enterprise and shareholders are both game parties. After building the model, the essay utilizes Python to stimulate the theoretical model to analyze both parties' behavior to explain the process of evolutionary game theory.
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spelling pubmed-89574202022-03-27 Earnings Management Behavior of Enterprise Managers Based on Evolutionary Game Theory Wang, Yang Li, Anqi Liu, Jiahuan Comput Intell Neurosci Research Article Today, earnings mismanagement in China's enterprises has become a serious problem as managers conduct financial fraud by means of earnings management, hindering China's overall economic development. Upon shareholders' requirements and investors' concerns, managers should disclose real financial information. The essay analyzes the revenue function generated by the manager and the shareholder through an evolutionary theory model where the managers team of the enterprise and shareholders are both game parties. After building the model, the essay utilizes Python to stimulate the theoretical model to analyze both parties' behavior to explain the process of evolutionary game theory. Hindawi 2022-03-19 /pmc/articles/PMC8957420/ /pubmed/35345806 http://dx.doi.org/10.1155/2022/8037226 Text en Copyright © 2022 Yang Wang et al. https://creativecommons.org/licenses/by/4.0/This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
spellingShingle Research Article
Wang, Yang
Li, Anqi
Liu, Jiahuan
Earnings Management Behavior of Enterprise Managers Based on Evolutionary Game Theory
title Earnings Management Behavior of Enterprise Managers Based on Evolutionary Game Theory
title_full Earnings Management Behavior of Enterprise Managers Based on Evolutionary Game Theory
title_fullStr Earnings Management Behavior of Enterprise Managers Based on Evolutionary Game Theory
title_full_unstemmed Earnings Management Behavior of Enterprise Managers Based on Evolutionary Game Theory
title_short Earnings Management Behavior of Enterprise Managers Based on Evolutionary Game Theory
title_sort earnings management behavior of enterprise managers based on evolutionary game theory
topic Research Article
url https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8957420/
https://www.ncbi.nlm.nih.gov/pubmed/35345806
http://dx.doi.org/10.1155/2022/8037226
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AT lianqi earningsmanagementbehaviorofenterprisemanagersbasedonevolutionarygametheory
AT liujiahuan earningsmanagementbehaviorofenterprisemanagersbasedonevolutionarygametheory

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