Corporate Strategy Difference and Earnings Management Motivation

DOI

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.

Copyright

© 2017, 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  - Lei Chen
PY  - 2017/01
DA  - 2017/01
TI  - Corporate Strategy Difference and Earnings Management Motivation
BT  - Proceedings of the 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  - 10.2991/icefs-17.2017.18
ID  - Chen2017/01
ER  -