An analysis of the impact of Media coverage on Earnings management in China

li, xingyue (2020) An analysis of the impact of Media coverage on Earnings management in China. [Dissertation (University of Nottingham only)]

[img] PDF - Registered users only - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader
Download (704kB)

Abstract

There appears to be accounting fraud news is increasing in China. The phenomenon of earnings management is widespread in companies, which is widely discussed in literature nowadays. We consider combining internal and external governance to conduct research and explore new ways to curb earnings management more effectively. In this paper, we use China Shanghai and Shenzhen A shares of listed companies from 2009 to 2019 as the research object, using bidirectional fixed effects regression to study the relationship between media coverage and earnings management and how internal control quality moderates the above relation. The results indicate that the negative media coverage can effectively inhibit the behaviour of listed companies of accrual-based earnings management and internal control exerts a moderation effect on the relationship between media coverage and earnings management. This study provides additional insights into solving earnings management problems by exploring the role of media as external corporate governance and moderating effect of internal control as internal corporate governance, particularly from the perspective of an emerging market.

Item Type: Dissertation (University of Nottingham only)
Keywords: media coverage, internal control, earnings management
Depositing User: LI, Xingyue
Date Deposited: 08 Jun 2021 11:35
Last Modified: 08 Jun 2021 11:35
URI: http://eprints.nottingham.ac.uk/id/eprint/63147

Actions (Archive Staff Only)

Edit View Edit View