Government affiliation, real earnings management, and firm performance: The case of privately held firms

Title: Government affiliation, real earnings management, and firm performance: The case of privately held firms
Creator: Ding, Rong; Li, Jialong; Wu, Zhenyu
Relation: Journal of Business Research Vol. 83, Issue February 2018, p. 138-150
Publisher Link: http://dx.doi.org/10.1016/j.jbusres.2017.10.011
Publisher: Elsevier
Resource Type: journal article
Date: 2018
Description: Using a moderated mediation model, we investigate the effects of government affiliation on the performance and real earnings management of privately held firms in China between 1998 and 2012. We find that politically affiliated firms tend to have superior accounting performance. The findings also suggest that politically affiliated firms are more likely than non-affiliated firms to engage in real activities to manipulate earnings. Furthermore, regional economic development moderates the relationships between political affiliation and real earnings management as well as firm performance. Finally, real earnings management mediates the effect of political affiliation on firm performance among privately held firms.
Subject: government affiliation; privately held firm; performance; real earnings management; SDG 8; Sustainable Development Goals
Identifier: http://hdl.handle.net/1959.13/1441581
Identifier: uon:41471
Identifier: ISSN:0148-2963
Language: eng
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