Research on the Impact of Fair Value Measurement on Corporate Earnings Management

Yi Wang ()
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Yi Wang: the Chinese University of Hong Kong, Business School

A chapter in Proceedings of the 2023 International Conference on Economic Management, Financial Innovation and Public Service (EMFIPS 2023), 2024, pp 600-613 from Springer

Abstract: Abstract Since fair value measurement is highly subjective in terms of measurement scope, method selection, and criteria, companies can manage earnings through the choice of measurement model. This paper studies the impact of fair value measurement on corporate earnings management with a sample of A-share listed companies in Shanghai and Shenzhen from 2019 to 2022.The findings indicate that the level of fair value measurement of listed companies is positively related to both the degree of accrued earnings management and real earnings management; further research based on the nature of property rights also supports the main effect. The findings of this paper can provide insights for improving the fair value measurement methods and maintaining the fairness and transparency of the market.

Keywords: Fair value measurements; accrued earnings management; real earnings management; nature of property rights (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-441-9_51

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DOI: 10.2991/978-94-6463-441-9_51

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