Can media deter management from manipulating earnings? Evidence from China

作者: Baolei Qi , Rong Yang , Gaoliang Tian

DOI: 10.1007/S11156-013-0353-0

关键词: AccountingSuspectEquity (finance)AuditCorporate governanceEarningsCorporate financeEarnings managementIntermediaryBusinessGeneral Business, Management and AccountingFinance

摘要: This study examines the influence of media exposure on managers’ earnings management behavior using China’s publicly traded firms during 2001–2009. We find that firms with more …

参考文章(53)
Katherine Ann Gunny, What are the consequences of real earnings management UMI Dissertation Services. ,(2005)
Jennifer J. Jones, Earnings Management During Import Relief Investigations Journal of Accounting Research. ,vol. 29, pp. 193- 228 ,(1991) , 10.2307/2491047
Ping-Sheng Koh, INSTITUTIONAL INVESTOR TYPE, EARNINGS MANAGEMENT AND BENCHMARK BEATERS Journal of Accounting and Public Policy. ,vol. 26, pp. 267- 299 ,(2007) , 10.1016/J.JACCPUBPOL.2006.10.001
Zhong-guo Zhou, Janet Zhou, Chinese IPO activity, pricing, and market cycles Review of Quantitative Finance and Accounting. ,vol. 34, pp. 483- 503 ,(2010) , 10.1007/S11156-009-0147-6
Xiao Chen, Chi-Wen Jevons Lee, Jing Li, Government assisted earnings management in China Journal of Accounting and Public Policy. ,vol. 27, pp. 262- 274 ,(2008) , 10.1016/J.JACCPUBPOL.2008.02.005
James W. Bannister, Harry A. Newman, Accrual usage to manage earnings toward financial analysts' forecasts Review of Quantitative Finance and Accounting. ,vol. 7, pp. 259- 278 ,(1996) , 10.1007/BF00245253
Gary K. Meek, Ramesh P. Rao, Christopher J. Skousen, Evidence on factors affecting the relationship between CEO stock option compensation and earnings management Review of Accounting and Finance. ,vol. 6, pp. 304- 323 ,(2007) , 10.1108/14757700710778036
Shujun Ding, Zhenyu Wu, Yuanshun Li, Chunxin Jia, Executive compensation, supervisory board, and China’s governance reform: a legal approach perspective Review of Quantitative Finance and Accounting. ,vol. 35, pp. 445- 471 ,(2010) , 10.1007/S11156-010-0168-1
Harry DeAngelo, Linda DeAngelo, Stuart C Gilson, The collapse of First Executive Corporation junk bonds, adverse publicity, and the ‘run on the bank’ phenomenon☆ Journal of Financial Economics. ,vol. 36, pp. 287- 336 ,(1994) , 10.1016/0304-405X(94)90008-6
Mark L. DeFond, James Jiambalvo, Debt covenant violation and manipulation of accruals Journal of Accounting and Economics. ,vol. 17, pp. 145- 176 ,(1994) , 10.1016/0165-4101(94)90008-6