Does confucianism influence corporate earnings management?

Wei Yu, Keying Zhu, Huiqin Huang, Belaynesh Teklay

Research output: Journal PublicationArticlepeer-review

14 Citations (Scopus)


This paper investigates the effect of Confucianism on corporate earnings management. Using a sample of Chinese listed firms from 2007 to 2017, we find that corporate earnings management is negatively associated with the popularity of Confucianism. Our findings also reveal that the effect of Confucianism is particularly strong among firms characterized with weaker internal control and external supervision or located in areas with lower level of marketization. Our findings shed important light on how culture improves the quality of financial reporting in emerging markets.

Original languageEnglish
Article number101390
JournalResearch in International Business and Finance
Publication statusPublished - Apr 2021


  • Confucianism
  • Corporate governance
  • Earnings management

ASJC Scopus subject areas

  • Business, Management and Accounting (miscellaneous)
  • Finance


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