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The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market
ZHIJUN LIN1,3; MING LIU2; CARLOS NORONHA2
2016-12
Source PublicationABACUS-A Journal of Accounting Finance and Business Studies
ISSN0001-3072
Volume52Issue:3Pages:568-609
Other Abstract

This study investigates the relationship between corporate governance and informative earnings management (IEM) for Chinese listed firms. While most previous studies on earnings management adopt the opportunistic perspective, we examine earnings management from the informative perspective, treating discretionary accruals as a means for managers to signal private information to external stakeholders regarding the firm's future cash flows or potential earnings. We hypothesize that good corporate governance practices motivate firm managers to engage in informative earnings management. By developing a measurable proxy of IEM, we test the association of managerial IEM with internal corporate governance mechanisms. The empirical results support our hypotheses, indicating that corporate governance has a positive impact on the possibility of managerial IEM, and better corporate governance should contribute to improving the transparency of financial reporting and the informativeness of reported earnings.

KeywordChinese Accounting Corporate Governance Discretionary Accruals Earnings Management Informative Earnings Management
DOIhttps://doi.org/10.1111/abac.12084
Indexed BySSCI ; SSCI
Language英语
WOS Research AreaBusiness & Economics
WOS SubjectBusiness, Finance
WOS IDWOS:000384017700009
PublisherWiley
Fulltext Access
Citation statistics
Cited Times [WOS]:0   [WOS Record]     [Related Records in WOS]
Document TypeJournal article
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Corresponding AuthorMING LIU
Affiliation1.Hong Kong Baptist University
2.University of Macau
3.Capital University of Economics and Buisness
Corresponding Author AffilicationUniversity of Macau
Recommended Citation
GB/T 7714
ZHIJUN LIN,MING LIU,CARLOS NORONHA. The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market[J]. ABACUS-A Journal of Accounting Finance and Business Studies,2016,52(3):568-609.
APA ZHIJUN LIN,MING LIU,&CARLOS NORONHA.(2016).The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market.ABACUS-A Journal of Accounting Finance and Business Studies,52(3),568-609.
MLA ZHIJUN LIN,et al."The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market".ABACUS-A Journal of Accounting Finance and Business Studies 52.3(2016):568-609.
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