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This paper takes China’s A-share listed companies in Shanghai and Shenzhen Stock Exchange from 2012 to 2016 as samples to analyze the impact of earnings management on current and subsequent enterprise value. It is found that real earnings management not only affects the current value, but also damages the long-term value of enterprises continuously. Further research finds that the size of the firm has a moderating effect, that is, the larger the size of the firm, the damage effect of real earnings management on the firm value is mitigated.

Earnings Management, Enterprise Scale and Enterprise Value—Research Based on Data and Statistical Analysis Tools