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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 한국무역연구원 무역연구 무역연구 제17권 제4호
- 발행연도
- 2021.8
- 수록면
- 37 - 55 (19page)
- DOI
- http://dx.doi.org/10.16980/jitc.17.4.202108.37
이용수
초록· 키워드
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Purpose We investigate the effects of exports and related party transactions on earnings management. In addition, we study their simultaneous multilateral effects on each other in as well as their long-term effects investigated with time lags.
Design/Methodology/Approach In this study, a merged data set of accounting, financial market, and export activities of 8,687 firms listed on Korea Exchange (KRX) from 2006 to 2018 is used. We collect data from TS 2000 database. Then, we formally test our hypotheses using fixed effects models (FEM) and simultaneous equation models (SEM).
Findings First, export firms have more severe earnings management than non-export firms.
Second, earnings management has a positive effect on related party transactions for the non-export firms. Third, related party transactions for export firms have a negative effect on earnings management. Fourth, simultaneous equation models verified above mentioned conclusions. Fifth, the effects of earnings management on exports lasted for years while those of exports on earnings management lasted for years. However, the effects of related party transactions on both exports and earnings management lasted only for a year.
Research Implications Based on above findings, we can conclude that firms use exports and related party transactions for earnings management and that firms use related party transactions to manipulate exports of firms. Thus, traditional way of studying earnings management using discretionary accruals might shift focus to related party transactions, especially for export firms with subsidiaries abroad.
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참고문헌 (22)
참고문헌 신청
Aharony, J. / 2010 / Tunneling as an Incentive for Earnings Management during the IPO process in China / Journal of Accounting and Public Policy 29(1):1~26
Alhadab, M. / 2020 / Related Party Transactions and Earnings Management in Jordan : The Role of Ownership Structure / Journal of Financial Reporting and Accounting 18(3):505~531
Amsler, C. / 2016 / Endogeneity in Stochastic Frontier Models / Journal of Econometrics 190(2):280~288
Anastasia, O. C. / 2019 / Effects of Related Party Transactions on Financial Performance of Companies, Evidenced by Study of Listed Companies in Nigeria / International Journal of Economics and Financial Management 4(3):46~57
Chang, S. J. / 2000 / Economic Performance of Group-Affiliated Companies in Korea : Intragroup Resource Sharing and Internal Business Transactions / Academy of Management Journal 43(3):429~448
Alhadab, M. / 2020 / Related Party Transactions and Earnings Management in Jordan : The Role of Ownership Structure / Journal of Financial Reporting and Accounting 18(3):505~531
Amsler, C. / 2016 / Endogeneity in Stochastic Frontier Models / Journal of Econometrics 190(2):280~288
Anastasia, O. C. / 2019 / Effects of Related Party Transactions on Financial Performance of Companies, Evidenced by Study of Listed Companies in Nigeria / International Journal of Economics and Financial Management 4(3):46~57
Chang, S. J. / 2000 / Economic Performance of Group-Affiliated Companies in Korea : Intragroup Resource Sharing and Internal Business Transactions / Academy of Management Journal 43(3):429~448
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