Are State-Owned Enterprises Equally Reliable Information Suppliers? An Examination of the Impacts of State Ownership on Earnings Management Strategies of Chinese Enterprises

نویسندگان

چکیده

Earnings management refers to a company’s use of either accounting techniques (accrual-based earnings management) or real economic activities (real manipulate reported and mislead users financial information. It often indicates serious ethical issues in management, which will affect the reliability sustainability firm’s services supply chain. Using A-share listed Chinese firms on Shanghai Shenzhen Stock Exchanges, we investigated impacts state ownership management’s decision select accrual-based strategies. We found that state-owned enterprises (SOEs) tend favor over more than non-SOEs. Furthermore, those SOEs are controlled by central government engage local governments. also examined whether media attention litigation interact with management. SOEs, especially high level an incidence litigation, likely Our research can assist making better decisions selecting business partners service suppliers emerging market through assessment integrity.

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ژورنال

عنوان ژورنال: Mathematics

سال: 2023

ISSN: ['2227-7390']

DOI: https://doi.org/10.3390/math11040814