学术前沿讲座—The Role of Social Media Attention on Earnings Management: Evidence from China

报告题目

The Role of Social Media Attention on   Earnings Management:

Evidence from China

报告人（单位）

Dr   Lei Gao（State University of   New York – Geneseo）

点评人

（单位）

吴芃（东南大学）

时间和地点

2020年10月27日上午：8：00

腾讯会议ID：693 464 879

会议密码：198229

报告人简介

Dr.   Lei Gao is an Associate Professor of Accounting at the School of Business,   State University of New York – Geneseo. She holds a Ph.D. in accounting from   the University of Kansas, Lawrence (2005) and a B.A. in accounting from   Renmin University of China, Beijing (1998).Her research interests are in the areas of fraud audit, corporate   governance, audit risk assessment, restatements and earnings management, and   judgment and decision making. Her publications have appeared in such refereed   journals as Auditing: A Journal of Practice & Theory, Research in   Accounting Regulation, Australian Accounting Review, Chinese Management   Studies, Indian Accounting Review, International Journal of Intelligent   Systems, and etc. She has presented multiple times at the American Accounting   Association (AAA) Annual Meeting, AAA Auditing Section Midyear Meeting, AAA   International Accounting Section Midyear Meeting, and other scholarly   conferences. She has served as a reviewer for AAA Annual Meeting and ad hoc   reviewer for multiple journals and has been a member of AAA since 2003.

报告内容提要

We   use data of Chinese A-share listed companies in the Shenzhen Stock Exchange   Main Board from 2010 to 2018 to investigate the roles of social media on   earnings management, as well as the moderating effects of corporate   governance and state ownership. We find that social media, e.g. Weibo, plays   a “market pressure” role and increases a firm’s accruals earnings management.   On the other hand, social media tends to play a “monitoring” role and   constrains a firm’s use of real earnings management. We also find that a   strong corporate governance and non-state ownership can both reduce the   “market pressure” caused by social media on accrual-based earnings   management, and they can both strengthen the social media’s “monitoring” role   on real earnings management.