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Social insurance and earnings management: Too rich to be good

Frontiers in psychology, 2022-10, Vol.13, p.934516-934516 [Peer Reviewed Journal]

Copyright © 2022 Bai and Zhang. 2022 Bai and Zhang ;ISSN: 1664-1078 ;EISSN: 1664-1078 ;DOI: 10.3389/fpsyg.2022.934516

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  • Title:
    Social insurance and earnings management: Too rich to be good
  • Author: Bai, Yunxia ; Zhang, Bofu
  • Subjects: corporate social responsibility ; dual collecting system ; earnings management ; free cash flow ; Psychology ; social insurance contributions ; social security agency
  • Is Part Of: Frontiers in psychology, 2022-10, Vol.13, p.934516-934516
  • Description: We examine the relationship between social insurance contributions and earnings management for publicly listed firms in China. Our empirical results show that the social insurance contributions burden significantly reduces the degree of earnings management by reducing the level of free cash flow. Additionally, the negative relation between social insurance contributions burden and earnings management is more pronounced when the internal and external social insurance pressures are high and when the firms are large non-state-owned enterprises. We also discuss the heterogeneity among firms for different financing constraints, external financing environment, regional marketization, and internal and external corporate governance. Finally, we further find that under the dual collecting system, although the social security administration is a better collecting agency, the local tax bureau acting with full responsibility is more effective than the collecting system.
  • Publisher: Frontiers Media S.A
  • Language: English
  • Identifier: ISSN: 1664-1078
    EISSN: 1664-1078
    DOI: 10.3389/fpsyg.2022.934516
  • Source: GFMER Free Medical Journals
    PubMed Central
    ROAD: Directory of Open Access Scholarly Resources
    DOAJ Directory of Open Access Journals
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