XBRL Implementation and Real Earnings Management:Evidence from XBRL Dual Regulation in China

CHEN Songsheng; TONG Xiaoxiao

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XBRL Implementation and Real Earnings Management:Evidence from XBRL Dual Regulation in China

CHEN Songsheng * #,TONG Xiaoxiao

School of Management and Economics, Beijing Institute of Technology, Beijing 100081

*Correspondence author

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Funding: National Natural Science Foundation of China （No.NSFC-71372016, 71502014）, Specialized Research Fund for the Doctoral Program of Higher Education of China（No.SRFDP- 20131101110053）

Opened online:31 March 2016

Accepted by: none

Citation: CHEN Songsheng,TONG Xiaoxiao.XBRL Implementation and Real Earnings Management:Evidence from XBRL Dual Regulation in China[OL]. [31 March 2016] http://en.paper.edu.cn/en_releasepaper/content/4681587

In this paper, we test the impact of XBRL (eXtensible Business Reporting Language) on real earnings management using listed firms from Shanghai and Shenzhen stock exchanges over 1998 to 2013. We find the level of real earnings management increases significantly after the mandatory adoption of XBRL indicating XBRL complexity makes managers more innovative to manipulate earnings using real activities. Furthermore, we investigate the impact of dual regulation from China Securities Regulation Committee (CSRC) and Ministry of Finance (MOF) on XBRL implementation. The results show that the dual regulation from two different agencies with different XBRL standards increase transition costs and implementation difficulties for most of the listed firms, reflected in the continuous increase of real earnings management and decline of superiority for Big 12 after the occurrence of dual regulation in the process of XBRL implementation in China.

Keywords:XBRL; Real Earnings Management; Dual Regulation

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