Empirical research on the correlation between Real Earnings Management of state-owned enterprises and executive compensation — from the perspective of executive structural power

Lei Yu, Yuxuan Dai, Keguang Zheng and Yongjie Zhang
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Lei Yu: Tianjin Chengjian University, Tianjin 300384, P. R. China
Yuxuan Dai: #x2020;University of Macau, Macau 999078, P. R. China
Keguang Zheng: #x2021;College of Management and Economics, Tianjin University, Tianjin 300072, P. R. China
Yongjie Zhang: #x2021;College of Management and Economics, Tianjin University, Tianjin 300072, P. R. China§China Center for Social Computing and Analytics, Tianjin University, Tianjin 300072, P. R. China

International Journal of Financial Engineering (IJFE), 2019, vol. 06, issue 01, 1-19

Abstract: This paper focuses on the impact of the executive compensation of state-owned enterprises and executive power on Real Activity Earnings Management (REM). Furthermore, this paper discusses the differences of impacts mentioned above between the central government holding enterprises and the local government holding enterprises, in order to test the impact of the government compensation regulation and the executive compensation of different types of enterprises on the enterprise accounting behavior. The empirical research shows that executive compensation can induce accountings to implement REM, which is more notable in local state-owned enterprises than in central enterprises.

Keywords: Real earnings management; executive compensation; executive power (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1142/S2424786319500087

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