Corporate strategic differences and earnings management

Kun Tian, Yang Li, Canghong Wang and Tingyuan Zhou

Finance Research Letters, 2024, vol. 59, issue C

Abstract: This paper selects the strategic differences of A-share listed companies in 2016–2021 as the research object and analyzes the impact of the company's strategic differences on the level of operating earnings management. It is found that real earnings management and count the earnings management have an impact on the total earnings management of the company, respectively, negatively affecting real earnings management and positively affecting count the earnings management; the nature of property rights, the concentration of equity, and the nature of the industry are different with heterogeneity, which has a secondary indirect impact on the relationship between corporate strategy differences and earnings management.

Keywords: Corporate strategy differences; Earnings management; Moderating effect (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:59:y:2024:i:c:s154461232301173x

DOI: 10.1016/j.frl.2023.104801

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