IDEAS home Printed from https://ideas.repec.org/a/mes/emfitr/v60y2024i14p3351-3370.html
   My bibliography  Save this article

Monetary Policy Uncertainty and Earnings Management

Author

Listed:
  • Xiaoyang Wang
  • Huayu Shen
  • Qi Xiao

Abstract

This paper analyses the relationship between monetary policy uncertainty and earnings management using financial data of Chinese listed companies from 2008 to 2019. The study finds a significant positive association between monetary policy uncertainty and earnings management. Additionally, the research shows monetary policy uncertainty enhances earnings management through corporate operating risk and financial constraints. Furthermore, the results indicate monetary policy uncertainty has a more significant impact on earnings management in non-state-owned enterprises compared to state-owned enterprises. Moreover, the positive impact of monetary policy uncertainty on earnings management is more significant in companies with a higher asset liability ratio. This study contributes to the understanding of the economic consequences of monetary policy uncertainty and expands the literature on the factors influencing corporate earnings management.

Suggested Citation

  • Xiaoyang Wang & Huayu Shen & Qi Xiao, 2024. "Monetary Policy Uncertainty and Earnings Management," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 60(14), pages 3351-3370, November.
    • Handle: RePEc:mes:emfitr:v:60:y:2024:i:14:p:3351-3370
    DOI: 10.1080/1540496X.2024.2349659
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/1540496X.2024.2349659
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/1540496X.2024.2349659?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:60:y:2024:i:14:p:3351-3370. 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.