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The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China

Review of quantitative finance and accounting, 2021-02, Vol.56 (2), p.479-504 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2020 ;Springer Science+Business Media, LLC, part of Springer Nature 2020. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-020-00900-1

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Title:
The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China
Author: Chen, Songsheng ; Guo, Jun ; Liu, Qingqing ; Tong, Xiaoxiao
Subjects: Accounting/Auditing ; Companies ; Corporate Finance ; Earnings ; Earnings management ; Econometrics ; Economics and Finance ; Emerging markets ; Extensible Business Reporting Language ; Finance ; Implementation ; New technology ; Operations Research/Decision Theory ; Original Research ; Public enterprise ; Regulation ; Securities regulations ; Technology adoption
Is Part Of: Review of quantitative finance and accounting, 2021-02, Vol.56 (2), p.479-504
Description: In this paper, we investigate whether there is a change of real earnings management for firms facing pressures of the new technology implementation of eXtensible Business Reporting Language (XBRL). We find that real earnings management increases after the implementation of XBRL in China, especially under the dual regulation of XBRL policies from two regulators (China Securities Regulation Committee and Ministry of Finance). Given the long term detrimental effect of real earnings management on firm value, this could be unexpected consequences of XBRL technology in emerging market. Furthermore, state-owned enterprises and non-state-owned enterprises behave differently under the dual regulation of XBRL policies.
Publisher: New York: Springer US
Language: English
Identifier: ISSN: 0924-865X
EISSN: 1573-7179
DOI: 10.1007/s11156-020-00900-1
Source: ProQuest Central

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The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China

Springer Science+Business Media, LLC, part of Springer Nature 2020 ;Springer Science+Business Media, LLC, part of Springer Nature 2020. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-020-00900-1

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