Research On The Effect Of The Manager's Self-serving And Earnings Management On Expense Stickiness

With the rapid development and IT revolution of emerging economies,the competition of the manufacturing sector becomes increasingly fierce.In order to survive and develop,enterprises have to change the products and survices to seize the market and adapt to the changing environment.According to the internal analysis,expense management and control is of great significance to obtain benefits.According to the economic man hypothesis,managers may do some self-serving and earnings management behavior to maximize their own interests,which leads to the expense stickiness.This article discusses the expense stickiness from the managers' self-serving and earnings management perspective.First,we summarize the research about the expense stickiness.Second,we analyze how the different means of earnings management influence the expense stickiness.Third,we conduct the empirical research.Finally,we come to the conclusion and propose some shortcomings.The results show:(1)the earnings management also has influence in the expense stickiness.(2)as the moderator,the managers' self-serving will enhance the impact of earnings management to expense sticky.Most researchers only study the relationship between the relationship between the earnings management and the expense stickiness.We use the moderator to explain the relationship among the three factors.