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首页> 外文期刊>Journal of Business Research >Government affiliation, real earnings management, and firm performance: The case of privately held firms
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Government affiliation, real earnings management, and firm performance: The case of privately held firms

机译：政府隶属关系，实际盈余管理和公司绩效：私营公司

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摘要

Using a moderated mediation model, we investigate the effects of government affiliation on the performance and real earnings management of privately held firms in China between 1998 and 2012. We find that politically affiliated firms tend to have superior accounting performance. The findings also suggest that politically affiliated firms are more likely than non-affiliated firms to engage in real activities to manipulate earnings. Furthermore, regional economic development moderates the relationships between political affiliation and real earnings management as well as firm performance. Finally, real earnings management mediates the effect of political affiliation on firm performance among privately held firms.
机译：使用温和的调解模型，我们调查了政府从属关系对1998年至2012年间中国私营企业的绩效和实际收益管理的影响。我们发现，政治上隶属的企业往往具有较高的会计绩效。研究结果还表明，政治上隶属的公司比非隶属公司更可能从事实际活动来操纵收入。此外，区域经济发展缓和了政治联系与实际盈余管理以及企业绩效之间的关系。最后，实际盈余管理在私人控股公司之间中介了政治联系对公司绩效的影响。

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