USF St. Petersburg campus Faculty Publications
The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China.
Document Type
Article
Publication Date
2018
ISSN
0888-7993
Abstract
Using a sample of Chinese A-share listed firms from 2000 to 2015, we investigate the association between a firm’s use of earnings management strategies and the characteristics of its top management team. Our findings suggest that several demographic characteristics (i.e., age, gender, educational level, and financial work experience) of the entire team, as well as of the CEO/CFO and other team members separately, are significantly associated with both accrual-based and real-activities-based earnings management; these, in turn, may affect the quality of the firm’s financial reporting. Our results are consistent with the predictions of the upper echelons theory and have implications for various stakeholders in corporate financial reporting, as well as providing insights to those responsible for selecting and developing upper-level executives.
Publisher
American Accounting Association
Recommended Citation
Qi, B., Lin, J. W., Tian, G., & Lewis, H. C. X. (2018). The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. Accounting Horizons, 32(1), 143-164. doi:10.2308/acch-51938
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Comments
Citation only. Full-text article is available through licensed access provided by the publisher. Members of the USF System may access the full-text of the article through the authenticated link provided.