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Robots and accounting comparability: Evidence from Chinese manufacturing

Author

Listed:
  • Huijie Cui
  • Shangkun Liang
  • Canyu Xu

Abstract

This paper focuses on how the employment of robot influences accounting comparability in Chinese manufacturing and provides evidence of a positive link. Promoting operating stability and reducing earnings management are two underlying mechanisms. Furthermore, the positive link is more significant in firms within high‐tech industries or owing higher skilled labour, with firms being covered by analysts or the legal environment being enhanced, and the positive link becomes more significant. Overall, our study brings substantial evidence that supports the spillover effect of robots on financial reporting.

Suggested Citation

  • Huijie Cui & Shangkun Liang & Canyu Xu, 2024. "Robots and accounting comparability: Evidence from Chinese manufacturing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(5), pages 4859-4882, December.
    • Handle: RePEc:bla:acctfi:v:64:y:2024:i:5:p:4859-4882
    DOI: 10.1111/acfi.13363
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    References listed on IDEAS

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