Financial accounting regulations, digitalization, and corporate earnings management

IF 10.2 1区经济学 Q1 BUSINESS, FINANCE

International Review of Financial Analysis Pub Date : 2026-02-01 Epub Date: 2025-12-05 DOI:10.1016/j.irfa.2025.104878

Zhengliang Ren , Peng Nie

{"title":"Financial accounting regulations, digitalization, and corporate earnings management","authors":"Zhengliang Ren , Peng Nie","doi":"10.1016/j.irfa.2025.104878","DOIUrl":null,"url":null,"abstract":"<div><div>Based on data from listed companies between 2014 and 2023, this study examines the relationships among financial accounting regulations, digitalization, and corporate earnings management. The results indicate a negative correlation between financial accounting regulations and the degree of earnings management. Further analysis reveals that the impact of financial accounting regulations on earnings management varies significantly across industries and regions with different regulatory environments. In addition, the level of digitalization is also negatively correlated with corporate earnings management. The effect of digitalization on earnings management similarly exhibits heterogeneity across industries and regulatory environments in different regions. Finally, digitalization plays a significant moderating role in the relationship between financial accounting regulations and earnings management. This study provides new insights into the interactions among financial accounting regulations, digitalization, and earnings management, and offers theoretical foundations and practical guidance for corporate managers and policymakers seeking to improve accounting standards and promote digital transformation.</div></div>","PeriodicalId":48226,"journal":{"name":"International Review of Financial Analysis","volume":"110 ","pages":"Article 104878"},"PeriodicalIF":10.2000,"publicationDate":"2026-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Review of Financial Analysis","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1057521925009652","RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"2025/12/5 0:00:00","PubModel":"Epub","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 0

Abstract

Based on data from listed companies between 2014 and 2023, this study examines the relationships among financial accounting regulations, digitalization, and corporate earnings management. The results indicate a negative correlation between financial accounting regulations and the degree of earnings management. Further analysis reveals that the impact of financial accounting regulations on earnings management varies significantly across industries and regions with different regulatory environments. In addition, the level of digitalization is also negatively correlated with corporate earnings management. The effect of digitalization on earnings management similarly exhibits heterogeneity across industries and regulatory environments in different regions. Finally, digitalization plays a significant moderating role in the relationship between financial accounting regulations and earnings management. This study provides new insights into the interactions among financial accounting regulations, digitalization, and earnings management, and offers theoretical foundations and practical guidance for corporate managers and policymakers seeking to improve accounting standards and promote digital transformation.

查看原文本刊更多论文

财务会计法规、数字化与企业盈余管理

基于2014 - 2023年上市公司的数据，本研究考察了财务会计法规、数字化与公司盈余管理之间的关系。结果表明，财务会计法规与盈余管理程度呈负相关关系。进一步分析表明，财务会计法规对盈余管理的影响在不同监管环境下的行业和地区之间存在显著差异。此外，数字化水平也与企业盈余管理呈负相关。数字化对盈余管理的影响同样在不同地区的行业和监管环境中表现出异质性。最后，数字化在财务会计法规与盈余管理之间的关系中起着显著的调节作用。本研究为财务会计法规、数字化和盈余管理之间的相互作用提供了新的见解，并为寻求改善会计准则和促进数字化转型的企业管理者和政策制定者提供了理论基础和实践指导。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

International Review of Financial Analysis BUSINESS, FINANCE-

CiteScore

10.30

自引率

9.80%

发文量

366

期刊介绍： The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.