Parent–subsidiary geographic dispersion and earnings management

Bin Li, Wen Zheng and Li Li

Asia-Pacific Journal of Accounting & Economics, 2021, vol. 28, issue 2, 242-262

Abstract: This study investigates the relationship between parent–subsidiary geographic dispersion and earnings management in China. We find that the parent–subsidiary geographic dispersion is positively associated with earnings management. This positive association is attributable to legal and cultural differences as well as firms with more agency conflict as proxied by: state-owned firms and non-cross-listed firms. Our findings are robust across various sensitivity analyses.

Date: 2021
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DOI: 10.1080/16081625.2019.1600417

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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