Ding, Rong, Liu, Jialong and Wu, Zhenyu (2018) Government affiliation, real earnings management, and firm performance : the case of privately held firms. Journal of Business Research, 83 . pp. 138-150. doi:10.1016/j.jbusres.2017.10.011 ISSN 0148-2963.

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Abstract

Using a moderated mediation model, we investigate the effects of government affiliation on the performance and real earnings management of privately held firms in China between 1998 and 2012. We find that politically affiliated firms tend to have superior accounting performance. The findings also suggest that politically affiliated firms are more likely than non-affiliated firms to engage in real activities to manipulate earnings. Furthermore, regional economic development moderates the relationships between political affiliation and real earnings management as well as firm performance. Finally, real earnings management mediates the effect of political affiliation on firm performance among privately held firms.

Item Type:	Journal Article
Divisions:	Faculty of Social Sciences > Warwick Business School
Journal or Publication Title:	Journal of Business Research
Publisher:	Elsevier Inc.
ISSN:	0148-2963
Official Date:	February 2018
Dates:	Date Event February 2018 Published 19 October 2017 Available 11 October 2017 Accepted
Volume:	83
Page Range:	pp. 138-150
DOI:	10.1016/j.jbusres.2017.10.011
Status:	Peer Reviewed
Publication Status:	Published
Access rights to Published version:	Restricted or Subscription Access
Date of first compliant deposit:	12 October 2017
Date of first compliant Open Access:	19 April 2019

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