Do Corporate Site Visits Constrain Real Earnings Management?

Wenli Huang, C. S. Agnes Cheng, Xiaoqi Chen, David Broadstock, Ma Yujing

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)


This study investigates the relationship between corporate site visits (CSVs) and firms’ real earnings management. Using a unique dataset of site visits to Chinese firms listed on the Shenzhen Stock Exchange from 2009 to 2016, we find that such visits are negatively associated with firms’ real earnings management. The results are robust to using alternative CSV measures, controlling for alternative communication channels, and using the propensity score matching method. In cross-sectional analyses, we find that the negative association between site visits and real earnings management is stronger for more complex firms and firms with greater information asymmetry. In addition, we find that CSVs are negatively associated with both management and corporate misconduct but not with accrual-based earnings management or restatements.
Original languageEnglish
Pages (from-to)1-24
Number of pages24
JournalJournal of Accounting, Auditing and Finance
Publication statusPublished - 6 Jan 2022


  • corporate site visits, real earnings management, monitoring, information acquisition, misconduct


Dive into the research topics of 'Do Corporate Site Visits Constrain Real Earnings Management?'. Together they form a unique fingerprint.

Cite this