The real and accrual-based earnings management behaviors : evidence from the split share structure reform in China
Year of publication: |
2014
|
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Authors: | Kuo, Jing-ming ; Ning, Lutao ; Song, Xiaoqi |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 49.2014, 1, p. 101-136
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Subject: | Split share structure reform | Accounting choices | Accrual earnings management | Real earnings management | Emerging markets | Bilanzpolitik | Accounting policy | China | Corporate Governance | Corporate governance |
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