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Parent–subsidiary geographic dispersion and earnings management

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  • Bin Li
  • Wen Zheng
  • Li Li

Abstract

This study investigates the relationship between parent–subsidiary geographic dispersion and earnings management in China. We find that the parent–subsidiary geographic dispersion is positively associated with earnings management. This positive association is attributable to legal and cultural differences as well as firms with more agency conflict as proxied by: state-owned firms and non-cross-listed firms. Our findings are robust across various sensitivity analyses.

Suggested Citation

  • Bin Li & Wen Zheng & Li Li, 2021. "Parent–subsidiary geographic dispersion and earnings management," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 28(2), pages 242-262, March.
    • Handle: RePEc:taf:raaexx:v:28:y:2021:i:2:p:242-262
    DOI: 10.1080/16081625.2019.1600417
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    Cited by:

    1. Li, Bin & Zhao, Qizi & Shahab, Yasir & Kumar, Satish, 2023. "High-speed rail construction and labor investment efficiency: Evidence from an emerging market," Research in International Business and Finance, Elsevier, vol. 64(C).

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