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Real Earnings Management, Manipulation Incentives and Accounting Conservatism:Evidence from China

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  • Kun Yuan
  • Detao Zeng
  • Xiangyi Yuan
  • Fei Lan

Abstract

This study examines the effects of real earnings management on accounting conservatism, based on 2,121 A-share listed firms in Shanghai and Shenzhen from 2005 to 2017. The results indicate that real earnings management has a significant negative impact on listed firms’ accounting conservatism. The real earnings management based on loss avoidance, seasoned equity offerings (SEO), maintaining growth and reversing loss reduces accounting conservatism, while that based on earnings smoothing incentive improves accounting conservatism. Real earnings management of firms with poor corporate governance has a more significant impact on accounting conservatism than firms with good corporate governance. The findings also offer reference for further strengthening listed firms’ financial supervision, improving corporate governance structure, and promoting the healthy development of the securities market.

Suggested Citation

  • Kun Yuan & Detao Zeng & Xiangyi Yuan & Fei Lan, 2022. "Real Earnings Management, Manipulation Incentives and Accounting Conservatism:Evidence from China," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 58(4), pages 939-951, March.
    • Handle: RePEc:mes:emfitr:v:58:y:2022:i:4:p:939-951
    DOI: 10.1080/1540496X.2020.1852927
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    Cited by:

    1. Sharif Mohammad Aqabna & Mehmet Aga & Huthayfa Nabeel Jabari, 2023. "Firm Performance, Corporate Social Responsibility and the Impact of Earnings Management during COVID-19: Evidence from MENA Region," Sustainability, MDPI, vol. 15(2), pages 1-20, January.

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