Real Earnings Management and Industry Differences: Based on Empirical Evidence From Listed Companies in China

Abstract

This article examines the industry differences in the real earnings management behavior of listed companies in China. The study finds that listed companies in the health and social work industries have the highest degree of real earnings management, and the electricity, heat, gas and water production and supply industries has the lowest level of real earnings management, and there are obvious industry differences in real earnings management among Chinese listed companies. The empirical evidence in this paper shows that there are industry differences in the real earnings management of Chinese listed companies.

Study on Earnings Management Methods And Influencing Factors of Listed Companies in China

“…From a global perspective, China's listed companies are quite different from their foreign counterparts in earnings management and audit, corporate governance and other aspects. At present, the analysis of earnings management means in China mainly focuses on whether independent audits can identify earnings management, but this is very different from the application of earnings management behavior in practice [7]. At present, there are still many problems in the earnings management of listed companies.…”