Robots and accounting comparability: Evidence from Chinese manufacturing

Huijie Cui, Shangkun Liang and Canyu Xu

Accounting and Finance, 2024, vol. 64, issue 5, 4859-4882

Abstract: This paper focuses on how the employment of robot influences accounting comparability in Chinese manufacturing and provides evidence of a positive link. Promoting operating stability and reducing earnings management are two underlying mechanisms. Furthermore, the positive link is more significant in firms within high‐tech industries or owing higher skilled labour, with firms being covered by analysts or the legal environment being enhanced, and the positive link becomes more significant. Overall, our study brings substantial evidence that supports the spillover effect of robots on financial reporting.

Date: 2024
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