Research on the Impact of Fair Value Measurement on Corporate Earnings Management

DOI

10.2991/978-94-6463-441-9_51How to use a DOI?

Keywords

Fair value measurements; accrued earnings management; real earnings management; nature of property rights

Abstract

Since fair value measurement is highly subjective in terms of measurement scope, method selection, and criteria, companies can manage earnings through the choice of measurement model. This paper studies the impact of fair value measurement on corporate earnings management with a sample of A-share listed companies in Shanghai and Shenzhen from 2019 to 2022.The findings indicate that the level of fair value measurement of listed companies is positively related to both the degree of accrued earnings management and real earnings management; further research based on the nature of property rights also supports the main effect. The findings of this paper can provide insights for improving the fair value measurement methods and maintaining the fairness and transparency of the market.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Yi Wang
PY  - 2024
DA  - 2024/06/21
TI  - Research on the Impact of Fair Value Measurement on Corporate Earnings Management
BT  - Proceedings of the 2023 International Conference on Economic Management，Financial Innovation and Public Service (EMFIPS 2023)
PB  - Atlantis Press
SP  - 600
EP  - 613
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-441-9_51
DO  - 10.2991/978-94-6463-441-9_51
ID  - Wang2024
ER  -