Product Market Competition, Ownership Differences, and Earnings Management: Evidence from Chinese Listed Companies

被引：0

作者：

Yu, Lihui ^{[1
]}

Wen, Yanhua ^{[1
]}

机构：

[1] E China Univ Sci & Technol, Dept Business Adm, Shanghai 200237, Peoples R China

来源：

PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON LOGISTICS, ENGINEERING, MANAGEMENT AND COMPUTER SCIENCE (LEMCS 2015) | 2015年 / 117卷

关键词：

Competition; Ownership Differences; State-owned; Non-state-owned; Earnings Management;

D O I：

暂无

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

摘要：

This research uses data of Chinese listed companies during 2009-2012 to test the effects of product market competition on the incentives to engage in earnings manipulation in companies with different ownership type. Results show that competitive market has no impact on earnings management in state-owned companies, while non-state-owned companies in more competitive markets have less incentive to engage in earnings manipulation. Results also show that all kinds of companies with higher status in product market tend to incur higher level of earnings management. Moreover, for non-state-owned companies, concentrated ownership structure weakens the effect of product market competition but strengthen the effect of market status on earnings management.

引用

页码：1444 / 1449

页数：6

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