Please use this identifier to cite or link to this item:
http://hdl.handle.net/10397/93351
DC Field | Value | Language |
---|---|---|
dc.contributor | School of Accounting and Finance | en_US |
dc.creator | Chen, Y | en_US |
dc.creator | Cheng, CSA | en_US |
dc.creator | Li, S | en_US |
dc.creator | Zhao, J | en_US |
dc.date.accessioned | 2022-06-21T08:22:05Z | - |
dc.date.available | 2022-06-21T08:22:05Z | - |
dc.identifier.issn | 0306-686X | en_US |
dc.identifier.uri | http://hdl.handle.net/10397/93351 | - |
dc.language.iso | en | en_US |
dc.publisher | Wiley-Blackwell | en_US |
dc.rights | © 2020 John Wiley & Sons Ltd | en_US |
dc.rights | This is the peer reviewed version of the following article: Chen, Y., Cheng, C. A., Li, S., & Zhao, J. (2021). The monitoring role of the media: Evidence from earnings management. Journal of Business Finance & Accounting, 48(3-4), 533-563, which has been published in final form at https://doi.org/10.1111/jbfa.12490. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. This article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from Wiley or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. The article must be linked to Wiley’s version of record on Wiley Online Library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than Wiley Online Library must be prohibited. | en_US |
dc.subject | Earnings management | en_US |
dc.subject | Media coverage | en_US |
dc.subject | Monitoring | en_US |
dc.title | The monitoring role of the media : evidence from earnings management | en_US |
dc.type | Journal/Magazine Article | en_US |
dc.identifier.spage | 533 | en_US |
dc.identifier.epage | 563 | en_US |
dc.identifier.volume | 48 | en_US |
dc.identifier.issue | 3-4 | en_US |
dc.identifier.doi | 10.1111/jbfa.12490 | en_US |
dcterms.abstract | In response to the recent debate on the media, this paper examines the effect of media coverage on firm earnings management. Even if prior studies (Dyck et al., 2010; Miller, 2006) have documented the media's role in detecting and deterring accounting fraud (or extreme earnings management), it is unclear ex ante whether the media amplifies or curbs less egregious earnings management. Our results show that media coverage is negatively associated with both accrual-based and real earnings management, suggesting that the media serves as an external monitor that curbs managers’ opportunistic earnings management behaviors. Further analyses show that the effect of media coverage on earnings management is more pronounced when monitoring from auditors is weak and when the other information intermediaries are active. Overall, the findings suggest a monitoring role of the media in firm financial reporting practices. | en_US |
dcterms.accessRights | open access | en_US |
dcterms.bibliographicCitation | Journal of business finance and accounting, Mar.-Apr. 2021, v. 48, no. 3-4, p. 533-563 | en_US |
dcterms.isPartOf | Journal of business finance and accounting | en_US |
dcterms.issued | 2021-03 | - |
dc.identifier.scopus | 2-s2.0-85089570728 | - |
dc.description.validate | 202206 bcfc | en_US |
dc.description.oa | Accepted Manuscript | en_US |
dc.identifier.FolderNumber | AF-0086 | - |
dc.description.fundingSource | Self-funded | en_US |
dc.description.pubStatus | Published | en_US |
dc.identifier.OPUS | 43140772 | - |
Appears in Collections: | Journal/Magazine Article |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Chen_Monitoring_Role_Media.pdf | Pre-Published version | 485.1 kB | Adobe PDF | View/Open |
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