IDEAS home Printed from https://ideas.repec.org/a/mes/emfitr/v58y2022i3p655-667.html
   My bibliography  Save this article

Does Teacher-Turned Businessmen Curb Accrual-Based Earning Management and Real Activity Manipulation

Author

Listed:
  • Huayu Shen
  • Man Zhang
  • Meisha Wang
  • Jun Zhang
  • Zilin Guo

Abstract

Using manually collected data in Chinese-listed firms from year 2008 to 2018, this paper studies that how does teacher-turned businessperson curb or improve accrual-based earning management and real activities manipulation. Results show that top management team (TMTs) with academic experience manage earning less through accruals and manipulating real operating activities. Further studies show that when firms with no-big4 auditors or less analysts tracking, TMTs with (out) foreign experience or political connection, the inhibition of academic experience on the earning management is more pronounced.

Suggested Citation

  • Huayu Shen & Man Zhang & Meisha Wang & Jun Zhang & Zilin Guo, 2022. "Does Teacher-Turned Businessmen Curb Accrual-Based Earning Management and Real Activity Manipulation," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 58(3), pages 655-667, February.
    • Handle: RePEc:mes:emfitr:v:58:y:2022:i:3:p:655-667
    DOI: 10.1080/1540496X.2020.1829586
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/1540496X.2020.1829586
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/1540496X.2020.1829586?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mes:emfitr:v:58:y:2022:i:3:p:655-667. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/MREE20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.