An Empirical Analysis of the Impact of Environmental Protection Tax on Corporate Earnings Management

Table 5

EPT and earnings management.

Variable	Earnings management (DA)
	1	2
ET	0.076	0.081
	2.01	2.43
_cons	0.0401	−0.4136
	5.25	−8.41
CVs	No	Yes
adj. R^2	0.1302	0.2247
N	9210	9210

Note: , , .