Research on the Influence of Earnings Management of Mixed Ownership Enterprises on Credit Financing

Abstract

This paper analyzes and sorts out the research literature on the impact of earnings management on credit financing of mixed ownership enterprises, and sorts out the research paths of mixed ownership reform at macro and micro levels. At the micro level, with the completion of the mixed ownership reform of enterprises, the property right nature of enterprises also changes, which will lead to the change of preferences affecting bank credit decisions