Editor-in-chief

Prof. Paul Sudnik

Munich University of Applied Sciences, Germany

As the Editor-in-Chief of IJSSH, I invite you to contribute your scholarly work to our esteemed publication. The journal publishes papers which focus on the advanced researches in the field of all aspects of social science and humanity. I'll endeavour to make this journal grow better and hopefully it will become a recognized journal among researchers and scholars in related fields.

Home > Archive > 2017 > Volume 7 Number 2 (Feb. 2017)
IJSSH 2017 Vol.7(2): 128-133 ISSN: 2010-3646
doi: 10.18178/ijssh.2017.V7.807

Relationship between the Management Characteristics and Earnings Management in Chinese Listed Companies

Lingyun Wang, Gumende Rumbidzai Florence, Enhua Hu, and Yue Sun

Abstract—Since earnings management is financial behavior under the control of managers, what kind of management is more likely to engage in earnings management? Firstly, this paper theoretically analyzes the mechanism of management characteristics on the impact of earnings management. Secondly, this paper does empirical study taking 216 listing corporations which have implemented equity incentive as the research sample. Then, we establish the regression model and analyze the effects of age, education level, power and equity incentive level of management on earnings management. The result shows that there is no evidence of an association between the age of management and earnings management. The effect of the constitution dimension of management rights on earnings management isn’t consistent which leads to weak correlation between the management power and earnings management. The education level and equity incentive level of management is positively corrected with earnings management.

Index Terms—Management characteristics, equity incentive, earnings management.

The authors are with the College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing, 211106, China (e-mail: helwly@163.com, rgumende@gmail.com, hrmnuaa@163.com, 815608234@qq.com).

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Cite: Lingyun Wang, Gumende Rumbidzai Florence, Enhua Hu, and Yue Sun, "Relationship between the Management Characteristics and Earnings Management in Chinese Listed Companies," International Journal of Social Science and Humanity vol. 7, no. 2, pp. 128-133, 2017.

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