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Asset injection and enterprise earnings management

Author

Listed:
  • Tan, Yizhi
  • Yang, Chengjie
  • Qian, Kaihao
  • Jiang, Chengxin

Abstract

This paper selects listed companies that have made significant asset injections between 2006 and 2022 as a research sample to explore the relationship between listed companies and earnings management after they have made asset injections. It is found that compared with the pre-injection period, the degree of earnings management is higher after capital injection by shareholders holding relatively more shares in listed companies than before; the more substantial the managerial ability and the greater the analysts' attention are, the higher the degree of earnings management is after significant asset injection by major shareholders compared with the pre-injection period.

Suggested Citation

  • Tan, Yizhi & Yang, Chengjie & Qian, Kaihao & Jiang, Chengxin, 2024. "Asset injection and enterprise earnings management," Finance Research Letters, Elsevier, vol. 62(PB).
    • Handle: RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002757
    DOI: 10.1016/j.frl.2024.105245
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