Empirical Research on the Relation Between Shares Reduction of Senior Executives and Earnings Management
international conference on management science and engineering(2013)
摘要
Using listed companies with a presence of shares reduction of senior executives after the split share structure reform as research objects, we systematically study whether there are changes in earnings management behavior of senior executives’ shares reduction, as well as the relationship between the shares reduction degree and earnings management degree. Our analysis reveals that companies with a presence of shares reduction of senior executives have significantly positive controls over accounting earnings in the years of 2008 and 2009. However, there is no significant correlation between the level of earnings management of listed companies in China and the scale of shares reduction of senior executives.
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关键词
earnings management,shares reduction,senior executives
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