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Real Earnings Management and Industry Differences: Based on Empirical Evidence From Listed Companies in China

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  • Xuexin Bao

Abstract

This article examines the industry differences in the real earnings management behavior of listed companies in China. The study finds that listed companies in the health and social work industries have the highest degree of real earnings management, and the electricity, heat, gas and water production and supply industries has the lowest level of real earnings management, and there are obvious industry differences in real earnings management among Chinese listed companies. The empirical evidence in this paper shows that there are industry differences in the real earnings management of Chinese listed companies.

Suggested Citation

  • Xuexin Bao, 2020. "Real Earnings Management and Industry Differences: Based on Empirical Evidence From Listed Companies in China," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 11(4), pages 30-38, July.
    • Handle: RePEc:jfr:ijba11:v:11:y:2020:i:4:p:30-38
    DOI: 10.5430/ijba.v11n4p30
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    References listed on IDEAS

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    2. Clarke, Richard N, 1989. "SICs as Delineators of Economic Markets," The Journal of Business, University of Chicago Press, vol. 62(1), pages 17-31, January.
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