%0 Journal Article
%T Research on the Impact of Blockchain Technology on Real Earnings Management of Listed Companies
%A Yuan Zhang
%A Cuiping Guan
%J Open Journal of Accounting
%P 85-105
%@ 2169-3412
%D 2023
%I Scientific Research Publishing
%R 10.4236/ojacct.2023.124007
%X From the perspective of company managementsĄ¯ motivation and ability to
adopt real earnings management, the impact of applying blockchain technology on
real earnings management is empirically investigated by OLS multiple regression
model with a sample of A-share listed companies in Shanghai and Shenzhen from
2012 to 2022. The results show that the application of blockcha<span>in technology by listed companies can
significantly inhibit their re</span>al earnings management, and the proportion
of institutional investorsĄ¯ shareholding and the proportion of independent
directors have a positive adjusting effect on this inhibition. In addition to
this, other factors also have an impact on the relationship between blockchain
and true earnings management, so further resea<span>rch
finds that the implementation of blockchain technol</span>ogy by non-state-<span style=\"font-family:;\" \"=\"\">ow<span>ned enterprises is more effective in suppressing their real earnings
managemen</span><span>t than state-owned
enterprises; the implementation of blockch</span><span>a</span>in technology by listed companies has a stronger suppression
effect on the level of real earnings management in cities with a higher level
of Internet development; and digital transformation strengthens the suppression
effect of blockchain technology on real earnings management.</span>
%K Blockchain Technology
%K Real Earnings Management
%K Corporate Governance Structure
%K Proportion of Independent Directors
%K Proportion of Institutional InvestorsĄ¯ Shareholding
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=128270