Stock Price Volatility, Regional Difference and Earnings Management - An Empirical Research for Chinese Listed Firms

被引：0
|
作者：
Long Jing [1 ]
Fu Linlin [1 ]
Guo Li
机构：
[1] Dalian Univ Technol, Sch Management, Dalian 116024, Peoples R China
来源：
PROCEEDINGS OF THE 2ND (2010) INTERNATIONAL CONFERENCE ON FINANCIAL RISK AND CORPORATE FINANCE MANAGEMENT | 2010年
关键词：
earnings management; stock price volatility; regional difference; executive compensation; CORPORATE; OWNERSHIP;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper empirically studies the influence of stock price volatility and regional difference on earnings management of 1024 listed firms from 2007 to 2008 It is found that stock price volatility has a very significant positive effect on earnings management, even stock price volatility has a reversing-U curve relationship with earnings management And the regional difference has a very significant positive effect on earnings management, especially in China's eastern area In addition, we find that board independence does not play a significant role on earnings management and executive compensation always influence on earnings management significantly as most literatures referred
引用
收藏
页码：303 / 307
页数：5
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