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文章以2013~2015年经过删选的A股6800家上市公司为样本,研究媒体关注对上市公司盈余管理方式选择的影响。结果发现,媒体关注与企业的盈余管理方式的选择存在相关性,即企业受到的媒体关注越高,越倾向于选择隐性化程度较高的真实活动盈余管理方式。进一步研究发现,尤其当企业存在负面媒体关注时,随着媒体报道的增多,企业更倾向于使用真实活动盈余管理。文章丰富了企业盈余管理方式选择方面的相关文献,并为审计师和监督者应更加关注哪种盈余管理方式提供了新的判断依据。
Based on a sample of 6800 listed A-share listed companies from 2013 to 2015, the article studies the influence of media attention on the choice of earnings management of listed companies. The results show that there is a correlation between the media attention and the choice of earnings management. That is, the higher the media attention of the enterprises, the more inclined to choose the real activity of the higher degree of implicit earnings management. Further research finds that, especially when there is negative media attention in the enterprise, as the media reports increase, enterprises tend to use the real activity earnings management. The article enriches relevant literature on the choice of corporate earnings management methods and provides a new basis for the judgment of auditors and supervisors on which types of earnings management to pay more attention to.