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The Relation Between Firm Location and Real Earnings Management

  • Journal of Regional Studies and Development
  • Abbr : JRSD
  • 2017, 26(1), pp.117-143
  • Publisher : Institute for Poverty Alleviation and International Development: IPAID
  • Research Area : Social Science > Area Studies > Regional Studies in general > Comparative / Statistical Regional Studies
  • Published : April 30, 2017

Lee Myung Gun 1 WOOJIN PARK 2

1영남대학교
2연세대학교

Accredited

ABSTRACT

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.

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