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Accounting Comparability and Earnings Management Strategies: Evidence from Southeast Asian Countries
Emerging Markets Finance and Trade ( IF 2.8 ) Pub Date : 2022-05-17 , DOI: 10.1080/1540496x.2022.2075258
Yeni Januarsi 1 , Tsung-Ming Yeh 2
Affiliation  

ABSTRACT

We examined the effect of accounting comparability on the use of accrual earnings management (AEM) and real earnings management (REM) among five members of the Association of Southeast Asian Nations. Analyzing 1,195 listed non-financial companies from 2014 to 2017, we find that more comparable accounting information between firms induces managers to engage in more REM and less AEM, supporting the substitute hypothesis. The results remain similar under the robustness tests. Our results suggest that reporting and legal environment factors may affect cost-benefit considerations versus incentives for using earnings management strategies.



中文翻译:

会计可比性与盈余管理策略:来自东南亚国家的证据

摘要

我们研究了会计可比性对东南亚国家联盟五个成员国使用应计盈余管理 (AEM) 和实际盈余管理 (REM) 的影响。分析 2014 年至 2017 年的 1,195 家上市非金融公司,我们发现公司之间更多可比的会计信息会导致管理者更多地参与 REM 而更少的 AEM,这支持了替代假设。在稳健性测试下,结果保持相似。我们的研究结果表明,报告和法律环境因素可能会影响成本收益考虑与使用盈余管理策略的动机。

更新日期:2022-05-17
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