What question did this study set out to answer?

This research aims to investigate how accounting residual control rights affect earnings management, particularly in the presence of managerial entrenchment.

May 22, 2026Accounting Research Journal

Accounting residual control rights, managerial entrenchment and earnings management

View Full Paper

Ask AI

Bookmark

Authors

GLGuanyan LuKunming University of Science and Technology

Discussion

Member takes

Implication

Explores the influence of accounting residual control rights on earnings management, highlighting implications for governance.

Key Points

This research aims to investigate how accounting residual control rights affect earnings management, particularly in the presence of managerial entrenchment.
Analyzed A-share listed companies in Shanghai and Shenzhen from 2007 to 2023.
Utilized multiple regression analysis to test the relationships between variables.
Accounting residual control rights significantly worsen both accrual-based and real earnings management.
The exacerbating effect is notably stronger for negative earnings management.
Managerial entrenchment positively moderates the relationship between accounting residual control rights and both types of earnings management.

Cite This Study

Guanyan Lu (2026) studied this question.

synapsesocial.com/papers/6a0ff33bd674f7c03778bd06 https://doi.org/10.1108/arj-09-2025-0351

View Full Paper

Ask AI

Bookmark

Accounting residual control rights, managerial entrenchment and earnings management

Discussion

Member takes

Implication

Key Points

Cite This Study

Accounting residual control rights, managerial entrenchment and earnings management

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider