Open AccessReal Earnings Management and Industry Differences: Based on Empirical Evidence From Listed Companies in China
Author(s) -
Xuexin Bao
Publication year - 2020
Publication title -
international journal of business administration
Language(s) - English
Resource type - Journals
eISSN - 1923-4015
pISSN - 1923-4007
DOI - 10.5430/ijba.v11n4p30
Subject(s) - earnings management , business , china , earnings , empirical evidence , empirical research , accounting , philosophy , epistemology , political science , law
This article examines the industry differences in the real earnings management behavior of listed companies in China. The study finds that listed companies in the health and social work industries have the highest degree of real earnings management, and the electricity, heat, gas and water production and supply industries has the lowest level of real earnings management, and there are obvious industry differences in real earnings management among Chinese listed companies. The empirical evidence in this paper shows that there are industry differences in the real earnings management of Chinese listed companies.