Abstract
Under the special institutional background of China's capital market, political connection is an important form of interaction between government and enterprises. Based on the data of Shanghai-Shenzhen A-share stock markets from 2010 to 2016, this paper analyzes the influence of executive payment on earnings management, and analyzes the regulatory mechanism in which political connection plays a role. The study has found that executive payment is significantly and positively correlated with accrued earnings management; political connection negatively regulates the relationship between executive payment, accrued earnings and real earnings management.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: DEStech Transactions on Economics, Business and Management
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
