中国会计学者，国际知名期刊发表三篇“盈余管理研究”文章！

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平台今日开通中国会计学者国际发文系列推文栏目，每周盘点发表在国际会计、财务、审计、经管SSCI期刊上中国题材的文章，以期为广大朋友学习有所参考。

1.Religion and the Method of Earnings Management: Evidence from China

Guilong Cai,
Business School, Sun Yat-Sen University, Guangzhou, 510275, China

Wenfei Li
School of Economics and Statistics, Guangzhou University, Guangzhou, 510006, China

Zhenyang Tang
Graduate School of Management, Clark University, Worcester, MA, 01610, USA

Journal of Business Ethics， volume 161, pages71–90(2020)

Abstract：Previous studies argue that religious firms are more ethical and thus engage less in accrual earnings management. At odds with the ethical view, we use a sample of Chinese listed firms and show that firms in religious regions use more real earnings management. We postulate that besides ethics, religion also proxies for risk aversion, which motivates firms to substitute accrual earnings management with real earnings management. Consistent with this view, we show that the positive (negative) association between religiosity and real (accrual) earnings management is more pronounced for firms with lower litigation risk and for firms with less reputable auditors. In addition, we use a mediation model introduced by Baron and Kenny (J Pers Soc Psychol 51(6):1173–1182, 1986) to show that religiosity affects earnings management through the channel of risk aversion. We conclude that firms choose real earnings management over accrual-based earnings management because of risk aversion, rather than ethical reasons.

2.GDP growth incentives and earnings management: evidence from China

Xia Chen, Qiang Cheng
Singapore Management University, Singapore, Singapore

Ying Hao
Beijing Normal University, Beijing, China

Qiang Liu
Zhejiang University, Zhejiang, Hangzhou, China
Review of Accounting Studies ，volume 25, pages1002–1039(2020)

Abstract：Using data from China, we examine whether and how the incentive to boost GDP growth at the government level affects earnings management at the firm level. We find that firms in provinces with GDP growth lower than the national level or the average of the adjacent provinces are more likely to engage in earnings management than firms in other provinces. Specifically, they are more likely to inflate revenues, overproduce, and delay asset impairment losses. The aggregate earnings management induced by GDP growth incentives accounts for about 0.5% of GDP. The results are stronger for local state-owned enterprises, in provinces with a lower level of marketization, for firms in provinces with younger governors, and in the years immediately prior to the turnover of provincial officials. Overall, this paper provides systematic evidence on how firms engage in earnings management to boost the GDP growth in their provinces.


3.Financial distress, internal control, and earnings management: Evidence from China
Yuan hui Li；Xiao Li
School of Economics and Management, Beijing Jiaotong University, Beijing, 100044, PR China

Erwei Xiang，HadrianGeri  Djajadikerta
School of Business and Law, Edith Cowan University, Joondalup, WA, 6027, Australia

Journal of Contemporary Accounting & Economics
Volume 16, Issue 3, December 2020, 100210

Abstract:Using a sample of listed firms in China during the period of 2007–2015, this paper investigates how financial distress influences the choice of earnings management methods and how internal control quality moderates the above relation. This paper finds that financially distressed firms tend to undertake more accrual earnings management and less real earnings management. Internal control exerts a moderation effect on the relation between financial distress and earnings management by restraining both accrual and real earnings management. This study provides additional insights into earnings management and internal control in financially distressed firms, particularly from the perspective of an emerging economy.

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