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http://hdl.handle.net/10397/107412
Title: | Do corporate site visits constrain real earnings management? | Authors: | Broadstock, DC Chen, X Cheng, CSA Huang, W Ma, Y |
Issue Date: | Apr-2024 | Source: | Journal of accounting, auditing and finance, Apr. 2024,v. 39, no. 2, p. 492-515 | Abstract: | This study investigates the relationship between corporate site visits (CSVs) and firms’ real earnings management. Using a unique dataset of site visits to Chinese firms listed on the Shenzhen Stock Exchange from 2009 to 2016, we find that such visits are negatively associated with firms’ real earnings management. The results are robust to using alternative CSV measures, controlling for alternative communication channels, and using the propensity score matching method. In cross-sectional analyses, we find that the negative association between site visits and real earnings management is stronger for more complex firms and firms with greater information asymmetry. In addition, we find that CSVs are negatively associated with both management and corporate misconduct but not with accrual-based earnings management or restatements. | Keywords: | Corporate site visits Information acquisition Misconduct Monitoring Real earnings management |
Publisher: | SAGE Publications | Journal: | Journal of accounting, auditing and finance | ISSN: | 0148-558X | DOI: | 10.1177/0148558X211067145 | Rights: | ©The Author(s) 2022 This is the accepted version of the publication Broadstock, D. C., Chen, X., Cheng, C. S. A., Huang, W., & Ma, Y. (2024). Do Corporate Site Visits Constrain Real Earnings Management? Journal of Accounting, Auditing & Finance, 39(2), 492-515. https://doi.org/10.1177/0148558X211067145. |
Appears in Collections: | Journal/Magazine Article |
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Broadstock_Corporate_Site_Visits.pdf | Pre-Published version | 551.23 kB | Adobe PDF | View/Open |
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