公司治理与权责发生制灵活性对盈余管理策略互动的影响

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2021-09-07 DOI:10.1504/IJAAPE.2021.117580

Bubaker Khaled, Z. Aribi

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引用次数: 0

摘要

本研究使用2007-2015年期间的大量印度公司样本，考察了公司治理机制和应计项目灵活性对应计项目盈余管理（AEM）和实际盈余管理（REM）之间互动的影响。研究结果表明，董事会有效性、审计委员会有效性、高审计师素质和应计项目灵活性对AEM水平有显著影响，我们还发现REM水平与AEM水平之间存在显著关系，这表明管理者在发现AEM受到约束时，可能会从AEM转向REM。对具有相对较强盈余管理激励的公司的额外分析证实了AEM和REM之间的权衡。我们的研究结果对盈余管理的替代衡量标准也是稳健的。

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The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies

This study examines the impact of corporate governance mechanisms and accruals flexibility on the interaction between accruals earnings management (AEM) and real earnings management (REM) using a large sample of Indian firms for the period 2007–2015. The results show significant impact of board effectiveness, audit committee effectiveness, high auditor’s quality and accruals flexibility on the level of AEM, and also we find significant relations between the level of REM and AEM, suggesting that managers may switch from AEM to REM when they find constraints on AEM. Additional analysis of firms with relatively strong earnings management incentives confirms the trade-off between AEM and REM. Our findings are also robust to the alternative measure of earnings management.

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.