Media surveillance, exit threats and earnings management of GEM companies

DOI

10.2991/msie-19.2020.49How to use a DOI?

Keywords

accrued earnings management, true earnings management, media oversight, exit threats, GEMP ublisher, Designing, Lowercase letters

Abstract

This article selects GEM(Growth Enterprise Market) companies as the research object, intercepts the data since the establishment of the GEM board in 2009, and analyzes the relationship among corporate accrual earnings management, real earnings management, media supervision, and exit threats. It was found that media supervision would inhibit the accrued earnings management behavior of GEM companies, but the exit threat would increase the company's accrual earnings management behavior. As for the real earnings management ，the media supervision has motivated the company to adopt more secret real earnings management behaviors, while the exit threat will inhibit its true earnings management behavior. In addition, in the act of accrual earnings management, media supervision and exit threats have an alternative relationship. But in real earnings management behavior, the two are complementary.

Copyright

© 2020, 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  - Qiqi Luo
AU  - Xinxin Yu
PY  - 2020/01
DA  - 2020/01
TI  - Media surveillance, exit threats and earnings management of GEM companies
BT  - Proceedings of the 2019 International Conference on Management Science and Industrial Economy (MSIE 2019)
PB  - Atlantis Press
SP  - 228
EP  - 232
SN  - 2352-5428
UR  - https://doi.org/10.2991/msie-19.2020.49
DO  - 10.2991/msie-19.2020.49
ID  - Luo2020/01
ER  -