Information technology infrastructure and earnings management strategy : evidence from a quasi-natural experiment
Year of publication: |
2023
|
---|---|
Authors: | Li, Dongdong ; Huang, Haijie ; Wang, Kemin |
Published in: |
China journal of accounting studies. - London [u.a.] : Routledge, Taylor & Francis Group, ISSN 2169-7213, ZDB-ID 2714809-9. - Vol. 11.2023, 1, p. 108-133
|
Subject: | Information technology infrastructure | information search cost | monitoring efficiency | accrual-based earnings management | real earnings management |
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