Author(s)

Luo Kangming ¹

Affiliation(s)

¹ School of Economics, Guangxi University, Nanning, China

Corresponding Author

Luo Kangming

ABSTRACT

This article takes A-share listed companies in the Shanghai and Shenzhen stock markets of China from 2006 to 2021 as research samples to evaluate the impact of total factor productivity on real earnings management of enterprises. The research has found that: (1) Improving total factor productivity in enterprises will reduce real earnings management of enterprises. (2) Mechanism analysis shows that an increase in total factor productivity of enterprises will lead to an increase in revenue growth rate, thereby inhibiting the real earnings management of enterprises. The conclusion of this article indicates that in good operating conditions, companies will reduce real earnings management of enterprises.

KEYWORDS

Total Factor Productivity, Real Earnings Management, Revenue Growth Rate

CITE THIS PAPER

Luo Kangming, Research on the Impact of Total Factor Productivity on Real Earnings Management of Enterprises. Accounting and Corporate Management (2023) Vol. 5: 115-121. DOI: http://dx.doi.org/10.23977/acccm.2023.051017.

REFERENCES

[1] Roychowdhury, S. (2006) Earnings Management through Real Activities Manipulation. Journal of Accounting & Economics, 42(6), 335-370. 
[2] Wang, F. S., Ji, S. S., Cheng, F. (2014) The Effect of Earnings Management on Future Operating Performance: A Comparative Study between Accrual Earnings Management and Real Earnings Management. Nankai Business Review, 17(2), 95-106. 
[3] Schipper, K. (1989) Earnings Management. Accounting Horizons, 3(4), 91. 
[4] Fang, H. X., Jin, Y. N. (2011) Can High Quality Internal Control Reduce Earnings Management? An Empirical Research Based on Voluntary Internal Control Audits Reporting. Accounting Research, (8), 53-60. 
[5] Li, Z. F., Dong, Z. Q., Lian, Y. J. (2011) Should it be Accrual-based Management or Real-earnings Management? A Research Based on China's 2007 Income Tax Reform. Journal of Management World, (1), 121-134. 
[6] Zhao, Z. Z., Cheng, Z., Lyu, D. S. (2021) Has the National Low-carbon Strategy Increased Companies' Total Factor Productivity? A Quasi-natural Experiment Based on the Low-carbon City Pilot. Industrial Economics Research, (6), 101-115.

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