TY - JOUR
T1 - The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China.
AU - Qi, Baolei
AU - Lin, Jerry W.
AU - Tian, Gaolia
AU - Lewis, Hua Christine Xin
AU - Lin, Wenshan
N1 - 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
PY - 2018/1/1
Y1 - 2018/1/1
N2 - 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.
AB - 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.
KW - Upper echelons theory, Top management team characteristics, Earnings management, Accrual, Real activities
UR - https://digitalcommons.usf.edu/fac_publications/3483
UR - https://login.ezproxy.lib.usf.edu/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=128614244&site=ehost-live
M3 - Article
JO - Default journal
JF - Default journal
ER -