Corporate Strategy Difference and Earnings Management Motivation
Available Online January 2017.
- https://doi.org/10.2991/icefs-17.2017.18How to use a DOI?
- strategic differences, discretionary accrual, value relevance
- To investigate the impact of corporate strategy differences on the value relevance of earnings management, the study use Chinese listed companies as a sample and find that the greater the degree to which a firm's strategy deviates from the industry's conventional model, the lower the value relevance of the discretionary accruals. This indicates that the greater the degree of strategic difference, the motivation of enterprises to engage in earnings management is more likely to be opportunistic rather than signal transmission. This research has some enlightening significance to identify the value relevance of earnings management.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Lei Chen PY - 2017/01 DA - 2017/01 TI - Corporate Strategy Difference and Earnings Management Motivation BT - 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017) PB - Atlantis Press SP - 200 EP - 204 SN - 2352-5428 UR - https://doi.org/10.2991/icefs-17.2017.18 DO - https://doi.org/10.2991/icefs-17.2017.18 ID - Chen2017/01 ER -