From the perspective of enterprise earnings management,this study takes the govern-ment work report of Chinese mainland prefecture-level cities as the carrier of performance informa-tion,and explores the external effect of local officials'performance information on the quality of ac-counting information.It is found that the attention of local officials'performance information can sig-nificantly reduce the earnings management level of enterprises mentioned by performance information.The intensity of external attention,the level of internal governance,and the improvement of borrow-ing capacity are the theoretical mechanisms for the reduction effect of local officials'attention on cor-porate earnings management behavior.The results of heterogeneity analysis show that for enterprises in non-state-owned,fierce industry competition,high degree of marketization,and weak economic growth target constraints,the attention of local officials'performance information has a stronger mar-ginal effect on reducing the level of earnings management of enterprises.Further research shows that the con-cern of local officials'performance information has a spillover effect at the industry level,which can reduce the earnings management level of enterprises in the same industry as the mentioned companies.
information of local officials'achievementsgovernment work reportearnings man-agementaccounting information quality
NETL
NSTL
维普
万方数据
