KJCKorea
Journal Central

@article{ART002216787},
author={Lee Myung Gun and WOOJIN PARK},
title={The Relation Between Firm Location and Real Earnings Management},
journal={Journal of Regional Studies and Development},
issn={1738-3846},
year={2017},
volume={26},
number={1},
pages={117-143}

TY - JOUR
AU - Lee Myung Gun
AU - WOOJIN PARK
TI - The Relation Between Firm Location and Real Earnings Management
JO - Journal of Regional Studies and Development
PY - 2017
VL - 26
IS - 1
PB - Institute for Poverty Alleviation and International Development: IPAID
SP - 117
EP - 143
SN - 1738-3846
AB - This study investigates the association between firm location and real earnings management. The firms which is located in urban(hereafter urban firms) try to improve the accounting quality for demand of accounting information in capital market and ease of FSS,s supervision. and the firms which has large analyst coverage try to improve it more actively. We analyse listed firm-year observations for the fifteen year periods, starting from 2001 to 2015. first, urban firms have minus relation with real earnings management. This means that urban firms have higer audit quality. second, for a degree of analyst coverage, we analyse the relation between firm location and analyst coverage. The resuls are that the larger analyst coverage firms have minus relation between urban firm and real earnings management. This means that large analyst coverage firms try to improve the accounting quality more actively by itself.
KW - Firm location;Real Earnings Management;Analyst coverage;Demand of Accounting Information
DO -
UR -
ER -

Lee Myung Gun and WOOJIN PARK. (2017). The Relation Between Firm Location and Real Earnings Management. Journal of Regional Studies and Development, 26(1), 117-143.

Lee Myung Gun and WOOJIN PARK. 2017, "The Relation Between Firm Location and Real Earnings Management", Journal of Regional Studies and Development, vol.26, no.1 pp.117-143.

Lee Myung Gun, WOOJIN PARK "The Relation Between Firm Location and Real Earnings Management" Journal of Regional Studies and Development 26.1 pp.117-143 (2017) : 117.

Lee Myung Gun, WOOJIN PARK. The Relation Between Firm Location and Real Earnings Management. 2017; 26(1), 117-143.

Lee Myung Gun and WOOJIN PARK. "The Relation Between Firm Location and Real Earnings Management" Journal of Regional Studies and Development 26, no.1 (2017) : 117-143.

Lee Myung Gun; WOOJIN PARK. The Relation Between Firm Location and Real Earnings Management. Journal of Regional Studies and Development, 26(1), 117-143.

Lee Myung Gun; WOOJIN PARK. The Relation Between Firm Location and Real Earnings Management. Journal of Regional Studies and Development. 2017; 26(1) 117-143.

Lee Myung Gun, WOOJIN PARK. The Relation Between Firm Location and Real Earnings Management. 2017; 26(1), 117-143.

Lee Myung Gun and WOOJIN PARK. "The Relation Between Firm Location and Real Earnings Management" Journal of Regional Studies and Development 26, no.1 (2017) : 117-143.