Research Article
The Management Rights and Accounting Conservatism -- Data Mining and Data Analysis of 4404 Listed Companies
@INPROCEEDINGS{10.4108/eai.6-1-2023.2330268, author={Chunyu Meng}, title={The Management Rights and Accounting Conservatism -- Data Mining and Data Analysis of 4404 Listed Companies}, proceedings={Proceedings of the 2nd International Conference on Big Data Economy and Digital Management, BDEDM 2023, January 6-8, 2023, Changsha, China}, publisher={EAI}, proceedings_a={BDEDM}, year={2023}, month={6}, keywords={component management rights accounting conservatism big data analytics}, doi={10.4108/eai.6-1-2023.2330268} }- Chunyu Meng
Year: 2023
The Management Rights and Accounting Conservatism -- Data Mining and Data Analysis of 4404 Listed Companies
BDEDM
EAI
DOI: 10.4108/eai.6-1-2023.2330268
Abstract
With the deep integration of Internet and economy, big data mining has brought more convenience to accounting practice and accounting related academic research. Stable accounting information is the basic condition for listed companies to carry out activities in accordance with the real internal situation, and the management is the most direct and significant external force in the influencing factors of the company's accounting conservatism. In order to explore the relationship between the two, this paper used Python to climb the annual report data of A-share listed companies to construct the variable of management power. Taking Chinese A-share listed companies from 2017 to 2020 as samples, this paper studied the influence of management power of listed companies on accounting conservatism. The empirical study showed that listed companies with more management power have worse performance of accounting conservatism index. The research conclusion of this paper has certain enlightenment significance for listed companies to improve accounting conservatism.
