Different Effects on Earnings Management of Four Kinds of Executive Power: An Empirical Study in China

DOI

10.2991/ictim-17.2017.63How to use a DOI?

Keywords

Equity incentive, executive power, earnings management

Abstract

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.

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  - 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  - 10.2991/ictim-17.2017.63
ID  - Wang2017/09
ER  -