Different Effects on Earnings Management of Four Kinds of Executive Power: An Empirical Study in China
- https://doi.org/10.2991/ictim-17.2017.63How to use a DOI?
- Equity incentive, executive power, earnings management
This paper takes an empirical study to examine and evaluate different effects on earnings management of four kinds of Executive power by taking the samples of 216 listed enterprises with equity incentive plan. Executive power was decomposed into four types: organization structure power, expert power, prestige power and ownership power. This paper finds that Executive structure power, ownership power and expert power have positive effects on earnings management, while prestige power has negative effects on earnings management. Because of the differences in the direction of effects from different Executive powers on earnings management, these effects offset each other, leading to unstable effects on earnings management of overall executive power both in direction and in degree.
- © 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/).
Cite this article
TY - CONF AU - Lingyun Wang AU - Julan Wang AU - Long Zhang AU - Enhua Hu PY - 2017/09 DA - 2017/09 TI - Different Effects on Earnings Management of Four Kinds of Executive Power: An Empirical Study in China BT - Proceedings of the International Conference on Transformations and Innovations in Management (ICTIM 2017) PB - Atlantis Press SP - 825 EP - 838 SN - 2352-5428 UR - https://doi.org/10.2991/ictim-17.2017.63 DO - https://doi.org/10.2991/ictim-17.2017.63 ID - Wang2017/09 ER -