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Corporate site visits and earnings management

Qi, Zhen; Zhou, Yixiao; Chen, Jian

Description

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
URI: http://hdl.handle.net/1885/276172
Source: Journal of Accounting and Public Policy
DOI: 10.1016/j.jaccpubpol.2021.106823

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