Title：Bank Competition and Enterprise Earnings Management
Presenter:Qingbin Meng
Time:11.2 12:00-14:00
Lccation:A1028
Abstract：
Constructing a measure of regional bank competition based on bank branches data, this paper examines how commercial bank competition may influence earnings management of Chinese listed companies from 2007 to 2016. The results demonstrate that competitive market structure of banking industry significantly alleviates firms’ earnings management. By studying the mechanism, the improvement of accounting information quality is attributable to the greater debtors’ governance from banks. After using the exogenous event of 2009 banking deregulation and instrumental variable to weak the endogeneity, the above results still hold.
Introduction：
Dr. Qingbin Meng is Associate Professor of Accounting & Finance at Business School in Renmin University of China and also the referee forJournal of Financial Research,Journal of Management Sciences in China,AMASandSPIAand other related journals. He obtained his Ph.D in Economics in Nankai University. His research focuses on Asset Pricing and Financial Engineering.
