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The impact of executive characteristics on earnings management of R&D activities

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DOI: 10.23977/acccm.2024.060201 | Downloads: 3 | Views: 75

Author(s)

Zhang Xinxin 1

Affiliation(s)

1 Dalian University, Dalian, Liaoning, China

Corresponding Author

Zhang Xinxin

ABSTRACT

Based on the data of A-share listed companies in Shanghai and Shenzhen Stock exchanges from 2016 to 2022, this paper investigates the impact of executive characteristics on the degree of earnings management in R&D activities. The results show that the average age, education level, proportion of technical directors, equity and salary of senior management members are negatively correlated with the degree of earnings management of R&D activities, the proportion of female directors of senior management members is positively correlated with the degree of earnings management of R&D activities, and the average tenure of senior management members and the proportion of executive directors have no significant impact on the degree of earnings management of R&D activities.

KEYWORDS

Characteristics of top management; R&D expenditure; Earnings management

CITE THIS PAPER

Zhang Xinxin, The impact of executive characteristics on earnings management of R&D activities. Accounting and Corporate Management (2024) Vol. 6: 1-9. DOI: http://dx.doi.org/10.23977/acccm.2024.060201.

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