skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms

Managerial auditing journal, 2022-04, Vol.37 (5), p.565-593 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-05-2021-3129

Full text available

Citations Cited by
  • Title:
    Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms
  • Author: Xi, Jianqun ; Xiao, He
  • Subjects: Accounting ; Annual reports ; Developing countries ; Disclosure ; Earnings management ; Environmental protection ; Generalized method of moments ; LDCs ; Pollution ; Social change ; Stock exchanges
  • Is Part Of: Managerial auditing journal, 2022-04, Vol.37 (5), p.565-593
  • Description: Purpose This paper aims to examine the relationship among corporate environmental disclosure (CED), earnings management (EM) practices and accounting conservatism in Chinese listed firms and determine how internal corporate governance (CG) mechanisms moderate these relationships. Design/methodology/approach This study uses two different EM practices, accrual-based EM (AEM) and real EM (REM), to analyze the relationship between CED and EM practices, as well as accounting conservatism. The final sample consisted of 1,619 observations, documented between 2015 and 2019. The panel data method was applied to estimate the relationship among CED, AEM and REM, as well as the moderating effect of CG on this relationship. Findings This study finds a negative relationship between CED and EM (both AEM and REM) and a positive relationship between CED and accounting conservatism. Further, CG, measured as the independent director ratio, institutional ownership and state-owned entities, was found to moderate these relationships. Practical implications Chinese policymakers should reinforce CED because it reduces corporate EM practices and improves accounting conservatism. Further, CED, as a mandatory requirement, may be expanded to all industries, that is, beyond the highly polluting industries listed on China’s stock exchanges. Originality/value This study is among the first to examine the relationship between CED and EM practices from both the AEM and REM perspectives and the one between CED and accounting conservatism. It also extends extant analyses by investigating the moderating effect of CG on these relationships in China.
  • Publisher: Bradford: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 0268-6902
    EISSN: 1758-7735
    DOI: 10.1108/MAJ-05-2021-3129
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait