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Unconditional Accounting Conservatism and Real Earnings Management

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  • Han Li

Abstract

This research examines the relationship between unconditional accounting conservatism and real earnings management in China¡¯s corporations. Using the regression models, the real earnings management proxies are found by the abnormal cash flow of operations, the abnormal operation costs and the abnormal discretionary expenses and the aggregated measures. The research sheds light on the negative relationship between unconditional accounting conservatism and real earnings management after controlling internal control quality and audit risk. The results of these inferences remain the same after dealing with the robustness analysis and the endogeneity concerns.

Suggested Citation

  • Han Li, 2018. "Unconditional Accounting Conservatism and Real Earnings Management," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(2), pages 203-215, April.
    • Handle: RePEc:jfr:ijfr11:v:9:y:2018:i:2:p:203-215
    DOI: 10.5430/ijfr.v9n2p203
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