Earnings management has always been a research hotspot in the field of accounting. This article is about the research on earnings management published in China in the five years from 2015 to 2019, including Economic Research, Management World, Accounting Research, Financial Research, China Industrial Economy and World Economy. Now I chose to sort out and summarize relevant literature as samples to analyze the status of domestic earnings management research. The relevant literature is summarized according to the factors affecting earnings management, the economic consequences of earnings management, and earnings management as an impact path classification in order to provide a reference for future earnings management research .
Cai, C., Xie, L. F., & Marco, N. N. (2015a). Managers’ Audit Background, Earnings Management and Abnormal Audit Fees. Accounting Research, No. 3, 72-78 + 95.
Cai, L., Bi, M. Y., & Cai, C. (2015b). Real Earnings Management and Auditor Cognition. Accounting Research, No. 11, 83-89 + 97.
Cai, L., Tang, J. W., & Cai, C. (2018). Fair Value Measurement, Earnings Management, and Auditor Coping Strategies. Accounting Research, No. 11, 85-91.
Cai, N. (2015). Grandstanding and Earnings Management: Evidence from Venture Capital Industry in China. Accounting Research, No. 5, 20-27+94.
Chen, D. Q., & Chen, Y. S. (2018). Policy Uncertainty and Earnings Management by Listed Companies. Economic Research, 53, 97-111.
Chen, G. H., Guan, X., & Wang, J. F. (2018). Can Corporate Social Responsibility Inhibit the Earnings Management?—The Empirical Research Based on Mandatory and Voluntary Disclosure. Accounting Research, No. 3, 19-26.
Chen, J., & Xu, H. J. (2019). How Does Enterprise Rent-Seeking Affect Earnings Management. China Industrial Economy, No. 12, 171-188.
Chen, Y. S., Deng, Y. L., & Li, Z. (2019). Research on the Effectiveness of Frontline Supervision of Stock Exchanges: Evidence Based on Financial Report Inquiry Letters. Management World, 35, 169-185 + 208.
Cheng, X. S., Liu, J. M., & Cheng, Y. (2015). A Supplement or Another Lie: Earnings Manipulation and Non-Financial Information Disclosure in MD&A. Accounting Research, No. 8, 11-18 + 96.
Du, X. Q., Lai, S. J., & Pei, H. M. (2017). Do Women Top Managers Always Mitigate Earnings Management? Evidence from China. Accounting Research, No. 1, 39-45 + 95.
Du, Y., Zhang, H., & Chen, J. Y. (2018). CEO’s Overseas Experience and Earnings Management. Accounting Research, No. 2, 27-33.
Fang, H. X., & Zhang, Y. (2016). Supplier/Customer Relationship Transaction, Earnings Management and the Auditor’s Decision—Making Behavior. Accounting Research, No. 1, 79-86 + 96.
Gong, Q. H., Wu, L. S., & Wang, Y. P. (2015). The Partial Substitution Effect of the Two Types of Earnings Management. Economic Research, 50, 175-188 + 192.
Guan, K. L., & Zhang, R. (2019). Corporate Reputation and Earnings Management: Efficient Contract Theory or Rent—Seeking Theory. Accounting Research, No. 1, 59-64.
He, J. (2016). The Policy Effect of CEO Deferred Compensation on Bank Risk Taking—A PSM-DID Analysis Based on Bank Earnings Management. China Industrial Economy, No. 11, 126-143.
Hu, Y. M., Liu, P., & Ji, D. (2016). Can Technology Independent Directors Constrain Real Earnings Management?—Based on R&D Spending Manipulation. Accounting Research, No. 3, 29-35 + 95.
Huang, H. J., Lu, C. J., & Ding, H. (2016). Reputation of Independent Directors and Earnings Quality: From the Perspective of Independent Directors in Accounting. Management World, No. 3, 128-143 + 188.
Jiang, F. X., Shi, B. B., & Li, X. T. (2015). Does Integrity-Oriented Firms Behave Honestly?—Evidence from Earnings Management. Accounting Research, No. 8, 24-31 + 96.
Kim, J. B., & Sohn, B. C. (2013). Real Earnings Management and Cost of Capital. Journal of Accounting and Public Policy, 32, 518-543. https://doi.org/10.1016/j.jaccpubpol.2013.08.002
Kong, D. M., & Liu, S. S. (2017). Small and Medium Shareholders’ Voting Rights, Corporate Decisions and Corporate Governance: Evidence from a Natural Experiment. Management World, No. 9, 101-115 + 188.
Lambert, R., Leuz, C., & Verrecchia, R. E. (2007). Accounting Information, Disclosure, and the Cost of Capital. Journal of Accounting Research, 45, 385-420. https://doi.org/10.1111/j.1475-679X.2007.00238.x
Li, B., & Yang, J. H. (2017). Will Earnings Management of Listed Companies Inevitably Lead to Declining Accounting Conservatism? Accounting Research, No. 11, 45-51 + 96.
Li, C. T., Xue, Y., & Hui, L. L. (2018). Social Security Fund and Corporate Earnings Quality: Evidence from China. Financial Research, No. 7, 124-142.
Li, C. T., Zhao, Y., Xu, X., & Li, Q. Y. (2016). Discourage One to Encourage Another: Analysts Following and Corporate Earnings Management Strategy. Financial Research, No. 4, 144-157.
Li, G. Z., & Jia, F. S. (2019). Government Fiscal Incentives, Tax Enforcement, and Enterprise Earnings Management: A Study Based on the Natural Experiment of Fiscal PMC Reform. Financial Research, No. 2, 78-97.
Li, H. Y., Cheng, X. K., & Yao, L. J. (2018). The Site Visit of Institutional Investors and Corporate Tax Avoidance: Base on the Mediating Effects of Information Disclosure. Accounting Research, No. 9, 56-63.
Li, Q. Y., & Wang, L. M. (2019). Financial Statement Comparability and Corporate Tax Avoidance. Accounting Research, No. 9, 35-42.
Li, X. X., Liu, J., & Wang, K. M. (2015). Classification Shifting and Core Earnings Anomaly of Seasoned Equity Offerings. Accounting Research, No. 7, 26-33 + 96.
Li, Y., Liu, Q. L., & Li, H. (2016). IFRS, Financial Analysts, Institutional Investors and Capital Cost—A Study Based on Information-Governance Perspective. Accounting Research, No. 10, 26-33 + 96.
Lin, W. F., Zhong, H. Y., & Li, Q. Y. (2018). The Gains and Losses of Senior Management Experience? Evidence from the Bond Market. Financial Research, No. 6, 171-188.
Liu, B. H., Luo, H., & Zhou, W. (2016). Stock Right Incentive Exercise Limit and Earnings Management Priority Selection. Management World, No. 11, 141-155.
Liu, X. Q., Sun, J., & Yuan, R. L. (2018). M&A Compensation Commitment and Auditing Fees. Accounting Research, No. 12, 70-76.
Liu, Y. G., & Liu, M. N. (2015). Have Smong Affected Earnings Management of Heavy-Polluting Enterprises?—Based on the Political-Cost Hypothesis. Accounting Research, No. 3, 26-33 + 94.
Lu, D., Wan, L. M., & Yang, D. (2015). Political Cycle and Land Leasing: Evidence form Chinese Cities. Economic Research, 50, 132-144.
Lu, J. W., Zhang, K., & Yu, X. O. (2019). Listed Company IPO and Earnings Management of Classification Shifting—Empirical Evidence from the A Stock Market in China. Accounting Research, No. 8, 25-31.
Lu, Y., Shi, X. Z., & Liu, L. Y. (2017). Labor Protection and Earnings Management: An Empirical Analysis Based on Changes in Minimum Wage Policy. Management World, No. 3, 146-158.
Lu, Z. F., & Hu, S. Y. (2015). Shareholder-Manager Agency Conflicts and the Governance Role of Non-Executive Directors: Evidence from China. Management World, No. 1, 129-138.
Luo, Q., & Wang, Y. G. (2015). Real Earnings Management and the Cost of Equity: Analysis Based on Chinese Company’s Growth. Financial Research, No. 5, 178-191.
Mei, J., & Zhang, M. Z. (2016). Do Funds Lead the Institutional Investors to Govern Listed Firms Earnings Management: Analysis Based on the Endogenous View. Accounting Research, No. 4, 55-60 + 96.
Meng, Q. B., Shi, J. H., Lu, B., & Song, Z. J. (2019). Does Credulous CPA Affects Audit Quality?—Empirical Research Based on CGSS. Accounting Research, No. 7, 12-20.
Sun, J., Wang, B. Q., Cao, F., & Liu, X. Q. (2016). Does Company Strategy Affect Earnings Management? Management World, No. 3, 160-169.
Tang, S., Wen, D., & Sun, Y. (2017). Original Sin and the Quality of Accounting Information of Private Enterprises. Management World, No. 8, 106-122 + 187-188.
Wang, H. J., & Wang, K. M. (2018). Accrual Management and Tone Management. Accounting Research, No. 4, 45-51.
Wang, H. J., Li, Q. Y., & Chen, Y. N. (2015). Earnings Management, Business Cycle and Product Market Competition. Accounting Research, No. 9, 44-51 + 96. https://doi.org/10.1080/21697213.2015.1023694
Wang, J. W., Tang, J. X., & Kong, M. Q. (2016). Corporate M&A, Earnings Management and Changes of Executive Compensation. Accounting Research, No. 5, 56-62 + 96.
Wang, X. K., & Huang, S. Z. (2017). Derivatives, Corporate Governance and Earnings Quality. Accounting Research, No. 3, 16-21 + 94.
Wang, X. K., Wang, Y. Y., Yu, L. S., Zhao, Y. P., & Zhang, Z. Y. (2016). Auditor’s Personal Experience and Audit Quality. Accounting Research, No. 9, 75-81.
Wang, Y. L., & Yi, C. H. (2017). Is the Weight of Portfolio Important?—Empirical Study Based on the Institutional Investors ‘Governance Effect on Earnings Management. Accounting Research, No. 5, 55-61 + 99.
Wang, Y. Q., & Wang, Y. H. (2019). Does CFO Serving as a Board Secretary Improve the Quality of Accounting Information? Accounting Research, No. 8, 32-39.
Wang, Y., & Xie, R. B. (2018). Do Disclosure Comprehensive Income Enhance Price-Earnings Ratio of Listed Companies. Accounting Research, No. 4, 28-35.
Wei, C. Y., & Chen, L. (2015). Altruistic Behaviors in Family Firm CEO Replacement: A Study Based on Asset Impairment. Management World, No. 3, 137-150.
Wei, Z. H., Yi, J., Li, C. Q., & Wu, Y. H. (2018). IPO Firms’ Paying Overdue Taxes: Features, Motivations and Economic Consequences. World Economic, 41, 169-192.
Wei, Z. H., Zhao, Y. R., & Wu, Y. H. (2017). Which Side of the Double-Edged Sword: How Related Party Transactions Affect Firm Value. World Economic, 40, 142-167.
Wu, D. J., Guo, H. M., & Guo, F. (2016). Political Cost and Earnings Management Asymmetry—Based on the Regulations of the Linkage Mechanism between Coal and Electricity Prices. Accounting Research, No. 8, 42-49 + 96.
Xiang, R., & Song, C. M. (2019). Academic Independent Directors and Earnings Quality of Company: Based on Study of Chinese Listed Companies. Accounting Research, No. 7, 27-34.
Xie, D. R., & Liao, K. (2018). Share Pledging by Controlling Shareholders and Real Earnings Management of Listed Firms. Accounting Research, No. 8, 21-27.
Xie, D. R., Liao, K., & Zheng, D. J. (2017). Controlling Shareholder’s Share Pledging and Implicit Choice of Development Cost Accounting Policy. Accounting Research, No. 3, 30-38 + 94.
Xie, D. R., Zhang, X. Y., & Cui, Y. Y. (2019). Manipulation of Recurring and Non-Recurring Gains and Losses: Evidence from the Performance of Equity-Based Incentives. Management World, 35, 167-181 + 204.
Xie, L., Wang, X., & Zhang, M. (2016). Regional Competition and Earnings Quality of Commercial Banks: Evidence from Chinese Commercial Banks. Financial Research, No. 7, 134-149.
Xu, J. C., & Wang, M. (2017). Can Enterprise Innovation Improve Audit Quality? Accounting Research, No. 12, 80-86 + 97.
Xu, N., Liu, H., & Wang, T. Y. (2016). Non-Founder CEO and the Quality of Accounting Information—Empirical Study Based on GEM Listed Companies in China. Accounting Research, No. 8, 18-24 + 96.
Xu, W. J., Su, L., Lu, P., & Hao, H. (2018). The Influence of Delisting System Reform on Earnings Management Behavior of Listed Companies. Accounting Research, No. 6, 32-38.
Xu, Y., Deng, Y. T., Chen, Q. Y., & Xu, N. X. (2017). CEO Tenure and Bad News Hoarding. Financial Research, No. 12, 174-190.
Yang, D. M., & Shi, Y. Y. (2018). Will the Internal Control Affect the Strategic Behavior of Enterprises?—Research Based on the Internet Business Model. Accounting Research, No. 2, 69-75.
Ye, K. T., Dong, X. Y., & Cui, Y. J. (2015). Deviant Strategy and the Choice of Earnings Management Methods. Accounting Research, No. 10, 23-29 + 96.
Yuan, H. Q., Kong, D. S., Zhang, C. J., & Chen, C. (2019). Earnings Quality of Firms Listed in NEEQ Market. Accounting Research, No. 5, 27-32.
Zhai, S. B., Xu, H. R., Liu, Y. D., & Wei, T. (2017). Controlling Shareholder’s Equity Pledge and Auditor’s Risk Response. Management World, No. 10, 51-65.
Zhang, J. D., Lu, J., & Li, L. H. (2019). Does the Disclosure of Key Audit Matters in the Audit Report Contribute to Improving Audit Quality? An Empirical Study Based on the Two Dimensions of Earnings Quality and Market Perception. Accounting Research, No. 6, 85-91.
Zhang, M., Xie, L., & Ma, L. J. (2015). Financial Ecological and Commercial Banks’ Earning Quality: Evidence from Chinese Commercial Banks. Financial Research, No. 5, 117-131.
Zhang, T. S., Chen, X. Y., & Huang, J. (2018). Compensation of Independent Directors and the Effectiveness of Corporate Governance. Financial Research, No. 6, 155-170.
Zhang, X., Zhou, P., & Chuntao L. (2016). Short Selling and Earnings Quality: Evidence from Corporate Financial Restatement. Financial Research, No. 8, 175-190.
Zhao, L. K., Jiang, J. J., & Yu, Y. (2016). Culture, Institutions, and Earnings Management of Joint-Ventures in China. Financial Research, No. 5, 138-155.
Zhou, J., Hao, L. L., & Yang, Y. (2019). Earnings Quality and Travel Convenience in China for Non-Local Independent Directors with Accounting Expertise. Accounting Research, No. 6, 65-71. https://doi.org/10.1080/21697213.2018.1567108