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Earnings management in China: an exploratory study
Carlos Noronha1; Yun Zeng1; Gerald Vinten2
2008
Source PublicationManagerial auditing journal
ISSN0268-6902
Volume23Issue:4Pages:367-385
Abstract

Purpose – In recent years, China has been making progress in internationalizing its financial reporting system. However, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings management techniques in China and the underlying factors that motivate firms to engage in earnings management. Design/methodology/approach – Data were gained through a questionnaire sent to managers and accountants in mainland Chinese companies. Findings – The results show that the size and form of ownership of companies materially influence earnings management incentives and techniques in China. Public ownership companies have stronger incentives to manage earnings for management compensation, while private ownership companies pay more attention to tax expense savings. Also, several popular techniques employed in China are revealed. Originality/value – This study presents a general picture of earnings management in China by surveying the opinions of accountants and financial managers in Chinese companies.

KeywordEarnings China Financial Reporting Accounting
DOI10.1108/02686900810864318
Language英语
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Document TypeJournal article
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Corresponding AuthorCarlos Noronha
Affiliation1.Faculty of Business Administration, University of Macau, Macau, China
2.British Accreditation Council, London and Southampton Business School, Southampton, UK
First Author AffilicationFaculty of Business Administration
Corresponding Author AffilicationFaculty of Business Administration
Recommended Citation
GB/T 7714
Carlos Noronha,Yun Zeng,Gerald Vinten. Earnings management in China: an exploratory study[J]. Managerial auditing journal,2008,23(4):367-385.
APA Carlos Noronha,Yun Zeng,&Gerald Vinten.(2008).Earnings management in China: an exploratory study.Managerial auditing journal,23(4),367-385.
MLA Carlos Noronha,et al."Earnings management in China: an exploratory study".Managerial auditing journal 23.4(2008):367-385.
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