Proceedings of the 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017)

Corporate Strategy Difference and Earnings Management Motivation

Authors
Lei Chen
Corresponding Author
Lei Chen
Available Online January 2017.
DOI
https://doi.org/10.2991/icefs-17.2017.18How to use a DOI?
Keywords
strategic differences, discretionary accrual, value relevance
Abstract
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.
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Proceedings
2017 International Conference on Economics, Finance and Statistics (ICEFS 2017)
Part of series
Advances in Economics, Business and Management Research
Publication Date
January 2017
ISBN
978-94-6252-311-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/icefs-17.2017.18How to use a DOI?
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  -