Relationship between Earnings Management and large shareholder in Chinese listed companies

Abstract

The essay aims to find the relationship between earnings management (including accrual-based earnings management and real earnings management) and the large shareholder. The database of the survey is based on the data of listed companies in China between 2014 and 2018. The relationship will be found by testing the moderate effect between the large shareholder and the degree of real earnings management and accrual-based earnings management in the enterprises in the database. The study can help us have a better understanding of the manipulation of accrual-based and real earnings management among listed companies with the shareholder concentration degree and its economic consequences. It can also help users of accounting information and external benefits stakeholders have a better understanding of the financial information of listed companies.