Asset injection and enterprise earnings management

Yizhi Tan, Chengjie Yang, Kaihao Qian and Chengxin Jiang

Finance Research Letters, 2024, vol. 62, issue PB

Abstract: This paper selects listed companies that have made significant asset injections between 2006 and 2022 as a research sample to explore the relationship between listed companies and earnings management after they have made asset injections. It is found that compared with the pre-injection period, the degree of earnings management is higher after capital injection by shareholders holding relatively more shares in listed companies than before; the more substantial the managerial ability and the greater the analysts' attention are, the higher the degree of earnings management is after significant asset injection by major shareholders compared with the pre-injection period.

Keywords: Asset injection; Earnings management; Managerial ability; Analyst attention (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002757

DOI: 10.1016/j.frl.2024.105245

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