Skip navigation
Skip navigation

Corporate site visits and earnings management

Qi, Zhen; Zhou, Yixiao; Chen, Jian


This study conducts the first analysis of the association between earnings management (EM) and corporate site visits. Results show that a corporate's accrual-based EM is negatively associated with investors’ site visits, the number of external participants, especially institutional investors, and the depth and breadth of communication during a site visit. However, no significant relationship is found between the presence of core managers, non-institutional investors and accrual-based EM. Our...[Show more]

CollectionsANU Research Publications
Date published: 2021
Type: Journal article
Source: Journal of Accounting and Public Policy
DOI: 10.1016/j.jaccpubpol.2021.106823


File Description SizeFormat Image
Corporate site visits.pdf269.72 kBAdobe PDF    Request a copy

Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  17 November 2022/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator