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Smart city article details

Title	Smart City And Earnings Management: Evidence From China
ID_Doc	49978
Authors	Sun D.; Chen C.
Year	2024
Published	PLoS ONE, 19, 4 April
DOI	http://dx.doi.org/10.1371/journal.pone.0301025
Abstract	Smart cities improve services for businesses, among many other benefits. A comprehensive understanding and effective utilization of these advantages is crucial for promoting business development. Using panel data from Chinese listed companies (2010–2020), this study employs a multi-stage DiD model to investigate the impact of smart cities on corporate earnings management. The findings indicate that the smart city pilot policy has significantly reduced corporate earnings management. Further analysis suggests that smart cities primarily reduce earnings management by improving firms’ external information environments. Additionally, the results show that the policy impact of smart cities is more significant in regions with lower regulatory intensity or higher marketization levels, compared to regions with higher regulatory intensity or lower marketization levels. Similarly, firms in less concentrated markets or those more closely related to smart city development tend to experience greater reductions in earnings management due to smart city construction, unlike firms in more concentrated markets or those less involved. Finally, this paper offers several brief suggestions. Copyright: © 2024 Sun, Chen. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
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