Proceedings of the 2023 7th International Seminar on Education, Management and Social Sciences (ISEMSS 2023)

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Social Trust and Enterprise Earnings Management

Authors
XiaoYu Wei1, *, JiaWei Chen2
1School of Business, Macau University of Science and Technology, Macau, China
2School of Systems Scinece, Beijing Normal University, Beijing, China
*Corresponding author. Email: 2220019076@student.must.edu.mo
Corresponding Author
XiaoYu Wei
Available Online 31 October 2023.
DOI
10.2991/978-2-38476-126-5_228How to use a DOI?
Keywords
social trust; earnings management; informal institution; financing constraint; agency cost
Abstract

Social trust, a crucial part of informal institution of enterprises, plays a significant role in corporate management. With enterprises listed on China’s A-shares market traded on Shanghai-Shenzhen Stock Exchange from 2010 to 2020 as research samples, this study empirically investigates the impact of regional social trust on enterprise earnings management. The investigation shows that the agency cost and financing constraints are the pathways for the influence of social trust, and the influence is more prominent in non-state-owned enterprises and enterprises in eastern and western China. The research here has extended the research scope of informal institution and provided some guidance for improving the corporate management model.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 7th International Seminar on Education, Management and Social Sciences (ISEMSS 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 October 2023
ISBN
10.2991/978-2-38476-126-5_228
ISSN
2352-5398
DOI
10.2991/978-2-38476-126-5_228How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - XiaoYu Wei
AU  - JiaWei Chen
PY  - 2023
DA  - 2023/10/31
TI  - Social Trust and Enterprise Earnings Management
BT  - Proceedings of the 2023 7th International Seminar on Education, Management and Social Sciences (ISEMSS 2023)
PB  - Atlantis Press
SP  - 1999
EP  - 2013
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-126-5_228
DO  - 10.2991/978-2-38476-126-5_228
ID  - Wei2023
ER  -