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Does corporate culture matter to earnings management? Evidence from Chinese Time‐honoured Brand firms

Author

Listed:
  • Fateh Saci

    (Renming University of China)

  • Sajjad Jasimuddin
  • Ariful Hoque

Abstract

This paper focuses on the earnings management and the culture of China Time‐honoured Brand. It shows that the accrual earnings management and real earnings management of China Time‐honoured Brand are significantly lower than other enterprises. The transmission mechanism between culture and corporate earnings management comes from the executives' culture infiltration. Property rights and incentive compatibility have significant moderating effect on the relationship between China Time‐honoured Brand and earnings management. From the quantitative point of view, this paper supplements the function of China Time‐honoured Brand culture in overcoming the problem of corporate information distortion and points out also the transmission mechanism and adjustment factors. On the one hand, it helps to deepen the understanding of the cultural factor and corporate financial behaviour, and on the other hand, it provides the direct evidence about the influence of Chinese excellent traditional culture to the small companies. The article helps to understand the relationship between traditional culture, corporate culture and corporate financial behaviour and its mechanism of action, which has an important practical significance.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Fateh Saci & Sajjad Jasimuddin & Ariful Hoque, 2021. "Does corporate culture matter to earnings management? Evidence from Chinese Time‐honoured Brand firms," Post-Print halshs-03617385, HAL.
    • Handle: RePEc:hal:journl:halshs-03617385
    DOI: 10.1111/1467-8454.12213
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    2. Wei Cao & Martina Linnenluecke & Jinfang Tian & Rui Xue & Huan Yang, 2023. "How does investor attention affect energy firms' managerial opportunistic behavior? New evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 5025-5043, November.
    3. Ping Jiang & Yunbiao Ma & Beibei Shi, 2022. "Common ownership and stock price crash risk: Evidence from China," Australian Economic Papers, Wiley Blackwell, vol. 61(4), pages 876-912, December.

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