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Research on the Impact of Performance Compensation Commitment on Backdoor Listing Companies Earnings Management

E3S Web of Conferences, 2021-01, Vol.253, p.2066 [Peer Reviewed Journal]

2021. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2267-1242 ;ISSN: 2555-0403 ;EISSN: 2267-1242 ;DOI: 10.1051/e3sconf/202125302066

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  • Title:
    Research on the Impact of Performance Compensation Commitment on Backdoor Listing Companies Earnings Management
  • Author: Menghan, Zhang
  • Wu, J. ; Li, J. ; Chen, K.
  • Subjects: Compensation ; Earnings management ; Growth rate ; Profits
  • Is Part Of: E3S Web of Conferences, 2021-01, Vol.253, p.2066
  • Description: Based on the data of Chinese A-share listed companies during the period from 2007 to 2016, this paper examined the impact of the performance compensation commitments in backdoor listing on corporate earnings management. The empirical results show that performance commitments have increased backdoor listed companies’ earnings management level; the promised performance growth rate is positively correlated with earnings management level; share compensation has a stronger impact on earnings management than cash compensation. In addition, compared with state-owned enterprises, the association between performance compensation commitments and earnings management is more pronounced in non-state-owned firms.
  • Publisher: Les Ulis: EDP Sciences
  • Language: English
  • Identifier: ISSN: 2267-1242
    ISSN: 2555-0403
    EISSN: 2267-1242
    DOI: 10.1051/e3sconf/202125302066
  • Source: Open Access: EDP Open
    DOAJ Directory of Open Access Journals
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
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