文献类型：期刊文献

英文题名：Robots and accounting comparability: Evidence from Chinese manufacturing

作者：Cui, Huijie[1];Liang, Shangkun[2];Xu, Canyu[3]

机构：[1]Beijing Foreign Studies Univ, Int Business Sch, Beijing, Peoples R China;[2]Cent Univ Finance & Econ, Sch Accountancy, Beijing, Peoples R China;[3]East China Univ Sci & Technol, Sch Business, Shanghai, Peoples R China

年份：2024

卷号：64

期号：5

起止页码：4859

外文期刊名：ACCOUNTING AND FINANCE

收录：;WOS:【SSCI(收录号:WOS:001361899500001)】；

基金："Outstanding Talent Support Program of Beijing Foreign Studies University"; the Fundamental Research Funds for the Central Universities, Grant/Award Number: 2023JJ017; National Natural Science Foundation of China, Grant/Award Number: 71872196, 72102018, 72272164 and 72302088; National Social Science Foundation of China, Grant/Award Number:21&ZD145 and 23&ZD060

语种：英文

外文关键词：accounting comparability; earnings quality; operating stability; robots

摘要：This paper focuses on how the employment of robot influences accounting comparability in Chinese manufacturing and provides evidence of a positive link. Promoting operating stability and reducing earnings management are two underlying mechanisms. Furthermore, the positive link is more significant in firms within high-tech industries or owing higher skilled labour, with firms being covered by analysts or the legal environment being enhanced, and the positive link becomes more significant. Overall, our study brings substantial evidence that supports the spillover effect of robots on financial reporting.