[Accounting and Finance Academic Salon Issue 26] Penny Wise and Pound Finance: Does Striving to Meet Earnings Expectations by Managing Real Activities Understand Product Quality?

14:30, June 10, 2021~16:30, June 10, 2021

821, Siyuan East Building, Beijing Jiaotong University, Haidian District, Beijing

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Wang Ye

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Registration deadline: 2021-06-10 14:30
Cancellation time: 2021-06-10 14:30
Lecturer: Ma Lijun
Organizer: School of Economics and Management
intended for: Undergraduate, Master of Science, Postgraduate, Master of Science [MBA, EMBA, Master of Audit (MAud), Master of Applied Statistics (MAS), Master of Engineering Management (MEM), International Master of Entrepreneurship and Innovation (EIV), Master of Accounting (MPAcc), Master of Asset Appraisal (MV), Master of Finance (MF), Master of Engineering (ME)] Postdoctoral faculty alumni
Expense description: Free Admission
Activity description
[Accounting and Finance Academic Salon Issue 26]
Penny-Wise and Pound-Foolish: Does Striving to Meet Earnings Expectations by Manipulating Real Activities Undermine Product Quality?
Time: 14:30-16:30, June 10, 2021 (Thursday)
Location: 821, Siyuan East Building
About the reporter: Ma Lijun, associate professor of the Department of Finance of the School of Business of the University of International Business and Economics, received a doctorate in accounting from Renmin University of China in 2017. The research field is corporate finance and corporate governance, mainly focusing on topics such as culture and corporate finance, securities analysts and capital markets, and corporate ESG behavior. The research results were published in Management World, European Accounting Review, Journal of Corporate Finance and other journals. Won the title of Outstanding Young Scholar of University of International Business and Economics.
Report summary: We examine who managers' activities in stringing to reach findings targets affect their firms'product quality We find that firms that are suspected of manipulating real activities in trying to meet earnings benchmarks exhibit a higher likelihood and frequency of product recalls. Other evidence implies that high earnings pressure induces managers to manipulate real activities, resulting in more product quality failures.  

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