Corporate Strategy Difference and Earnings Management Motivation

摘要：

　　To investigate the impact of corporate strategy differences on the value relevance of earnings management,the study use Chinese listed companies as a sample and find that the greater the degree to which a firms strategy deviates from the industrys conventional model,the lower the value relevance of the discretionary accruals.This indicates that the greater the degree of strategic difference,the motivation of enterprises to engage in earnings management is more likely to be opportunistic rather than signal transmission.This research has some enlightening significance to identify the value relevance of earnings management.

关键词： strategic differences discretionary accrual value relevance

作者: Lei Chen

作者单位: School of Economics & Management,Nanjing University of Science & Technology,China

会议类型: 国际会议

会议名称: ICEFS2017(International Conference on Economics, Finance and Statistics 2017) (2017经济、金融与统计国际会议)

会议地点: 香港

会议语种:英文

页码: 200-204

在线出版日期: 2017-01-14（万方平台首次上网日期，不代表论文的发表时间）