| Issue |
E3S Web Conf.
Volume 409, 2023
International Conference on Management Science and Engineering Management (ICMSEM 2023)
|
|
|---|---|---|
| Article Number | 03008 | |
| Number of page(s) | 9 | |
| Section | Data Science | |
| DOI | https://doi.org/10.1051/e3sconf/202340903008 | |
| Published online | 01 August 2023 | |
Pay Gap and Accounting Conservatism
School of Business, Sichuan University, Chengdu 610065, People’s Republic of China
* e-mail: 1371723068@qq.com
This paper investigates the impact of the pay gap on accounting conservatism based on the basic data of A-share listed companies in Shanghai and Shenzhen from 2008 to 2020 by using multivariate linear regression model and OLS regression method, finding that the two are significantly negatively correlated. By introducing Confucian culture, this paper further explores the moderating role of Confucianism and finds that enterprises influenced by Confucian culture emphasize collectivism, which also increases the accounting conservatism. This paper expands the research of accounting conservatism and explains the relationship between the pay gap and accounting conservatism from the perspective of corporate governance and Confucian culture, encouraging companies to strengthen cultural construction and absorb the essence of Chinese traditional culture.
Key words: Pay gap / Accounting conservatism / Management / Culture / Data analytics
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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