Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/338492 
Year of Publication: 
2023
Citation: 
[Journal:] China Journal of Accounting Studies (CJAS) [ISSN:] 2169-7221 [Volume:] 11 [Issue:] 1 [Year:] 2023 [Pages:] 108-133
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
Taking the "Broadband China" programme as a quasi-natural experiment, we intend to explore the effect of information technology infrastructure (Hereinafter, ITI) on earnings management strategy. Our results show that with the office location city selected as the pilot city, the firm will strategically reduce the accrual-based earnings management and increase real earnings management. In addition, we find that ITI can reduce audit delay, decrease financial restatement, increase analyst coverage, improve analyst forecast accuracy, promote the media to release original news, and increase investor postings, which is consistent with the view that ITI can improve stakeholders' monitoring efficiency. Cross-sectional analyses show that the impact of ITI on earnings management strategy is more pronounced for firms with low corporate governance efficiency. This study is helpful to further understand the externalities of ITI to firms' behaviour.
Subjects: 
Information technology infrastructure
information search cost
monitoring efficiency
accrual-based earnings management
real earnings management
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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