溢出效应
盈余管理
透视图(图形)
收益
经济
业务
供应链
货币经济学
微观经济学
会计
营销
计算机科学
人工智能
作者
Yu-Chuan Lin,Xinpeng Xing
标识
DOI:10.1016/j.frl.2024.105316
摘要
This paper investigates how media attention to customers affects the supplier's information environment from the perspective of real earnings management. Our empirical results for 2010–2020 reveal a negative association between media attention to customers and the supplier's real earnings management. Causality is established through the instrumental variable two-stage least squares approach. Cross-sectional tests further illustrate that more external supervision and internal constraints are two potential channels for this observed relationship. Overall, our findings emphasize that the media, as a crucial information intermediary, significantly affects the behavior of companies in the supply chain.
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