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Can I read Confucianism and Earnings Management: Evidence from China on EtoBox?
Confucianism and Earnings Management: Evidence from China by Liu Yang; Wanli Li; Jiaming Li is a Economics, Econometrics and Finance article available to read on EtoBox.
What is Confucianism and Earnings Management: Evidence from China about?
Using a sample of Chinese listed firms from 2007 to 2017, this paper examines the impact of Confucianism on earnings management. We find that Confucianism is significantly negatively associated with earnings management. Further analyses suggest that the inhibitory effect of Confucianism on earnings management is more pronounced when firms have weak monitoring mechanisms such as poorer corporate governance, lower institutional ownership, and less analyst coverage. Moreover, only Confucianism has a significant restraining effect on earnings management after controlling for both Confucianism and religion. Overall, our study not only contributes to the literature on earnings management from the perspective of informal systems but also deepens our understanding of the economic consequences of Confucianism at the firm-level.
Who reads Confucianism and Earnings Management: Evidence from China?
It is typically read by researchers, students, and practitioners in Economics, Econometrics and Finance.
- Author
- Liu Yang; Wanli Li; Jiaming Li
- Publisher
- Informa UK Limited
- Published
- 2021
- Language
- EN
- Field
- Economics, Econometrics and Finance (Social Sciences)