Financial distress, internal control, and earnings management : evidence from China
Year of publication: |
2020
|
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Authors: | Li, Yuanhui ; Li, Xiao ; Xiang, Erwei ; Djajadikerta, Hadrian Geri |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 16.2020, 3, p. 1-18
|
Subject: | Accrual earnings management | Financial distress | Internal control | Real earnings management | Bilanzpolitik | Accounting policy | China | Internes Kontrollsystem | Corporate Governance | Corporate governance | Rückstellung | Accrual | Betriebliche Finanzwirtschaft | Managerial finance | Betriebliche Liquidität | Corporate liquidity |
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