The impact of cross-listing on earnings management and its economic consequence : evidence from China
Qiaoyu Jia and Jia'Nan Zhou
| Year of publication: |
2022
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| Authors: | Jia, Qiaoyu ; Zhou, Jianan |
| Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 29.2022, 2, p. 502-522
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| Subject: | accrual-based earnings management (AEM) | bonding hypothesis | Cross-listing | path analysis | real earnings management (REM) | Bilanzpolitik | Accounting policy | China | Zweitlisting | Dual listing | Corporate Governance | Corporate governance |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/16081625.2019.1600414 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013166591