Overseas listing and earnings management methods selection

Ping Wang, Mingyuan Chi and Xiaochun Wang

Finance Research Letters, 2023, vol. 55, issue PB

Abstract: This paper examines how management manipulates earnings from accrual earnings management to real earnings management after a firm's listing abroad. Using Chinese firms listed overseas, we find that overseas listing inhibits accrual earnings management and induces firms to use production and expense manipulation to increase real earnings management; private firms' overseas listing induces them to implement more real earnings management; firms with low multinational operations' overseas listing induce them to implement more real earnings management; and the overseas listing of low multinational enterprises induces them to implement more real earnings management.

Keywords: Overseas listing; Accrual earnings management; Real earnings management (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:55:y:2023:i:pb:s1544612323003707

DOI: 10.1016/j.frl.2023.103998

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