广州大学经济与统计学院会计系黎文飞博士（通讯作者）与（蔡贵龙和Zhenyang Tang）合作的学术论文“Religion and the Method of Earnings Management: Evidence

from China”在FT50期刊《Journal of Business Ethics》（JCR一区）2020年第161卷第1期正式发表。  

Previous studies argue that religious frms are more ethical and thus engage less in accrual earnings management. At odds with the ethical view, we use a sample of Chinese listed frms and show that frms in religious regions use more real earnings management. We postulate that besides ethics, religion also proxies for risk aversion, which motivates frms to substitute

accrual earnings management with real earnings management. Consistent with this view, we show that the positive (negative) association between religiosity and real (accrual) earnings management is more pronounced for frms with lower litigation risk and for frms with less reputable auditors. In addition, we use a mediation model introduced by Baron and Kenny (J

Pers Soc Psychol 51(6):1173–1182, 1986) to show that religiosity afects earnings management through the channel of risk aversion. We conclude that frms choose real earnings management over accrual-based earnings management because of risk aversion, rather than ethical reasons.

原文链接：

https://link.springer.com/article/10.1007/s10551-018-3971-6  

黎文飞，会计学博士。广州大学会计系讲师，硕士生导师。研究领域：风险投资、兼并收购、公司治理和宏微观互动关系。在《Journal of Business Ethics》《Accounting & Finance》《China Journal of Accounting Research》《会计研究》《金融研究》《财贸经济》《经济管理》《财贸研究》和《财经研究》等期刊发表文章。主持国家自然科学基金青年项目一项，参与国家社会科学基金重大项目一项。担任《财经研究》《南大商学评论》《Journal of Multinational Financial Management》《Emerging Markets Finance and Trade》等期刊匿名审稿人。