Unconditional Accounting Conservatism and Real Earnings Management

Han Li

International Journal of Financial Research, 2018, vol. 9, issue 2, 203-215

Abstract: This research examines the relationship between unconditional accounting conservatism and real earnings management in China¡¯s corporations. Using the regression models, the real earnings management proxies are found by the abnormal cash flow of operations, the abnormal operation costs and the abnormal discretionary expenses and the aggregated measures. The research sheds light on the negative relationship between unconditional accounting conservatism and real earnings management after controlling internal control quality and audit risk. The results of these inferences remain the same after dealing with the robustness analysis and the endogeneity concerns.

Keywords: real earnings management; accounting conservatism; top management team (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:9:y:2018:i:2:p:203-215

DOI: 10.5430/ijfr.v9n2p203

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