Research Article
Financial Characteristics Identification of Earnings Management Behavior of Listed Companies Based on Cluster Analysis
@INPROCEEDINGS{10.4108/eai.2-6-2023.2334617, author={Yanping Liu and Chao Wang and Xiu Cheng}, title={Financial Characteristics Identification of Earnings Management Behavior of Listed Companies Based on Cluster Analysis}, proceedings={Proceedings of the 2nd International Conference on Information Economy, Data Modeling and Cloud Computing, ICIDC 2023, June 2--4, 2023, Nanchang, China}, publisher={EAI}, proceedings_a={ICIDC}, year={2023}, month={8}, keywords={clustering analysis; earnings management; factor analysis; financial character}, doi={10.4108/eai.2-6-2023.2334617} }- Yanping Liu
Chao Wang
Xiu Cheng
Year: 2023
Financial Characteristics Identification of Earnings Management Behavior of Listed Companies Based on Cluster Analysis
ICIDC
EAI
DOI: 10.4108/eai.2-6-2023.2334617
Abstract
In this paper, cluster analysis method of multivariate statistical method is used to identify the financial characteristics of earnings management behavior of listed com-panies, proving that the financial characteristics of the company can reflect the earnings management level of the company to some extent. The research shows that there are 17 categories of companies have significant earnings management behavior, and these companies have weak growth ability, but strong profitability and operation ability, with higher incentive of management. After secondary classification of these categories, further analysis shows that there is a significant positive correlation between profita-bility, operation ability and growth ability and earnings management behavior. There is a significant negative correlation with management incentive and earnings management behavior.