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Changes in Fair Value and Incentives of Earnings Management:Empirical Evidence from Chinese A-Share Listed Firms in 2007-2013
Author(s): 
Pages: 118-131
Year: Issue:  6
Journal: Economic Review

Keyword:  Changes of Fair ValueIncentives of Earnings ManagementThe Profits and Losses on the Changes in Fair Value;
Abstract: Fair value information quality is the function of the incentives of earnings management.It is vital to identify and restrain the negative effects of these incentives.Using the data from Chinese A-share listed Firms from 2007-2013,this paper investigates the relationships between the changes in fair value and the incentives of earnings management.The empirical result shows that:( 1) The profits and losses on the changes in fair value are significantly associated with the incentives;the changes in Fair Value,recorded in the comprehensive income,are also significantly associated with them.( 2) The profits and losses on the changes in fair value are the complement to the other means of earnings management,and play secondary role in the realization of earnings management incentives.
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