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Career concerns and earnings management in government‐owned banks

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  • Nengqi Pan
  • Millicent Chang
  • Xiaofei Pan

Abstract

We examine how government ownership in banks affects earnings management to determine whether competing political or agency interests prevail. Using bank ownership data for 171 Chinese commercial banks from 2006 to 2018, we find more accruals management in government‐owned banks, especially to reduce earnings. This effect is stronger in banks with less influence from controlling shareholders, more concentrated ownership structures, and in more developed provinces. Overall, our results find support for the agency view, where managers in government‐owned banks use accruals management to reduce social and political responsibilities, leading to increases in their promotion prospects.

Suggested Citation

  • Nengqi Pan & Millicent Chang & Xiaofei Pan, 2024. "Career concerns and earnings management in government‐owned banks," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 475-506, March.
    • Handle: RePEc:bla:acctfi:v:64:y:2024:i:1:p:475-506
    DOI: 10.1111/acfi.13152
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