Employee education level and real earnings management: evidence from China

Zhizhu Yuan, Ziyue Wang and Bai Liu

Asia-Pacific Journal of Accounting & Economics, 2024, vol. 31, issue 2, 221-246

Abstract: Employees play an important role in earnings management. Using a sample of Chinese listed firms, we find that the higher education level of employees exhibits less real earnings management. The additional tests show the moderating effects between employee education level and real earnings management including top executives’ power, employee stock ownership plans, reliance on employees, internal control weakness, and state-owned enterprises. This study sheds light on how high-quality human capital creates firms value from the perspective of accounting practice.

Date: 2024
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DOI: 10.1080/16081625.2023.2176327

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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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