An Empirical Study on the Influence of Media Attention on Real Earnings Management

DOI

10.2991/assehr.k.200428.050How to use a DOI?

Keywords

social media, media attention, real earnings management, manufacturing

Abstract

Based on the rapid development of social media in today’s era, this paper take the data of Shenzhen Stock A manufacturing listed companies from 2013 to 2018 as samples, and examine the impact of media attention on the company’s real earnings management through OLS regression analysis. This paper find that there is a significant positive correlation between the degree of real earnings management and media attention, that is, the higher the media attention is, the more the management can adopt real trading activities to manipulate earnings.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yang Meng
PY  - 2020
DA  - 2020/05/01
TI  - An Empirical Study on the Influence of Media Attention on Real Earnings Management
BT  - Proceedings of the 6th International Conference on Humanities and Social Science Research (ICHSSR 2020)
PB  - Atlantis Press
SP  - 228
EP  - 233
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200428.050
DO  - 10.2991/assehr.k.200428.050
ID  - Meng2020
ER  -