Earnings management in state-owned enterprises: bringing publicness back in

نویسندگان

چکیده

Abstract Financial accountability is a major issue for State-owned Enterprises (SOEs) especially because of the large amount public resources invested in them and social relevance their performance. In awareness that interest increasingly pursued abstract arenas, investigation accounting should be anchored to conceptual rather than contextual spaces. Building on dimensional concept publicness, this paper investigates impact three publicness dimensions (ownership, political control, goal ambiguity) earnings management (EM) SOEs, managerial practice affects quality financial accountability. Drawing data from sample 1200 Italian conditional revenue model (Stubben, 2010) used estimate EM during period 2009–2017. These estimates are then regressed against publicness. Findings show either neutral or relevant SOEs’ accountability, depending analysed: while ownership control positively related administrative ambiguity not statistically significant predictors EM. Moreover, interaction does affect SOEs. Therefore, shows irrelevant detrimental dimension considered. Efforts made define policies governance arrangements able influence managers’ behaviour way preserves

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ژورنال

عنوان ژورنال: Journal of Management & Governance

سال: 2021

ISSN: ['1572-963X', '1385-3457']

DOI: https://doi.org/10.1007/s10997-021-09589-3