Other comprehensive income reporting and earnings management : evidence from China
Year of publication: |
2021
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Authors: | Wang, Yan ; He, Zhuqian ; Shan, Yuan George ; Liu, Xiaoying |
Published in: |
Accounting forum : advancing the interdisciplinary and global connection of accounting research. - [Abingdon] : Routledge, Taylor & Francis Group, ISSN 0155-9982, ZDB-ID 2165079-2. - Vol. 45.2021, 4, p. 389-410
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Subject: | Other comprehensive income | earnings management | cash flow | China | Bilanzpolitik | Accounting policy | Cash Flow | Cash flow | Bilanzierungsgrundsätze | Accounting standards | Gewinn | Profit | Bilanzrecht | Accounting law |
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