scholarly journals Annual Report Readability and Earnings Management: Evidence from Chinese Listed Companies

2018 ◽  
Author(s):  
Jinfeng Cheng ◽  
Jixin Zhao ◽  
Chang Xu ◽  
Haocheng Gong
Keyword(s):  
Earnings Management ◽  
Annual Report ◽  
Listed Companies ◽  
Chinese Listed Companies

scholarly journals Earnings Management, Annual Report Patch and Accounting Comparability

2016 ◽  
Vol 11 (10) ◽  
pp. 51
Author(s):  
Zhonghai Yang ◽  
Roger Su ◽  
Shasha Zhou ◽  
Yingmei Li
Keyword(s):  
Earnings Management ◽  
Information Quality ◽  
Annual Report ◽  
Positive Impact ◽  
Accounting Information ◽  
Listed Companies ◽  
Real Earnings Management ◽  
Listed Firms ◽  
Chinese Listed Companies ◽  
Accounting Comparability

Using the Chinese A-share listed firms over the period from 2005 to 2012, this paper examines the relationships between earnings management, annual report patch and accounting comparability. The empirical results indicate that Chinese listed companies tend to release their annual report patch after implementing accrual earnings management, but the Chinese listed companies are not likely to release their annual report patch after implementing real earnings management. Disclosing an annual report patch after implementing earnings management may have a positive impact on accounting comparability. This result indicates that an annual report patch published by sample firms may rectify disclosed errors or earnings management of a previous annual report, as a result accounting information quality will be improved.

The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies

2019 ◽  
Vol 27 (4) ◽  
pp. 632-652 ◽  
Author(s):  
Haijing Liu ◽  
Hyun-Ah Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Tax Avoidance ◽  
Listed Companies ◽  
Private Enterprises ◽  
Content Type ◽  
Listed Firms ◽  
Chinese Listed Companies ◽  
Corporate Social

Purpose This paper aims to verify the effect of corporate social responsibility (CSR) on Chinese listed firms’ earnings management and tax avoidance. Specifically, this study investigates whether government-guided CSR implementation indeed drives firms to behave in a responsible manner by constraining earnings management and tax avoidance. Design/methodology/approach The paper analyses a sample of Chinese listed companies that are confronted with the unique situation of CSR being developed at a rapid pace by government-led policy and regulation. The study further investigates whether the effect of CSR on earnings management and tax avoidance is different for state-owned and private enterprises by partitioning the sample into these two subgroups. Findings The findings of this study show that government-guided CSR could be effective in reducing the firms’ earnings management and tax avoidance, even though the effect is limited to state-owned enterprises. Originality/value This paper provides new evidence on the relation of CSR with earnings management and tax avoidance in the Chinese context and sheds light on the importance of differentiating between the state-owned and private enterprises when studying the corporate behaviors of Chinese firms.

scholarly journals PENGARUH KUALITAS AUDIT DAN AUDITOR SWITCHING TERHADAP MANAJEMEN LABA

2020 ◽  
Vol 22 (1) ◽  
pp. 95-104
Author(s):  
FELITA ICASIA HADI ◽  
SHERLY TIFANI
Keyword(s):  
Earnings Management ◽  
Multiple Regression ◽  
Audit Quality ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Negative Direction ◽  
Auditor Switching ◽  
The Relationship

The purpose of this study is to examine the effect of audit quality and auditor switching on earnings management with fee audit as the intervening variable. Data in this study is secondary data derived from the annual report of listed companies in Indonesia Stock Exchange in 2016-2018. There are 117 sample and the method used for sampling is purposive sampling. The hypothesis ini this study was tested using multiple regression. The result of this study showed that audit quality positively influence fee audit but not significant, auditor switching negatively influence  fee audit, audit quality influence earnings management with negative direction, auditor switching positively influence earnings management but not signifitcant, fee audit negatively influence earnings management but not significant, and there is no influence of variable intervening in the relationship between audit quality and auditor switching on earnings management.

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