Corporate site visits and earnings management

Zhen Qi, Yixiao Zhou, Jian Chen

    Research output: Contribution to journalArticle


    This study conducts the first analysis of the association between earnings management (EM) and corporate site visits. Results show that a corporate's accrual-based EM is negatively associated with investors’ site visits, the number of external participants, especially institutional investors, and the depth and breadth of communication during a site visit. However, no significant relationship is found between the presence of core managers, non-institutional investors and accrual-based EM. Our findings provide significant implications for investors and regulators who seek to constrain EM.
    Original languageEnglish
    JournalJournal of Accounting and Public Policy
    Issue number4
    Publication statusPublished - 2021


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