Tunneling as an incentive for earnings management during the IPO process in China
Year of publication: |
2010
|
---|---|
Authors: | Aharony, Joseph ; Wang, Jiwei ; Yuan, Hongqi |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 29.2010, 1, p. 1-26
|
Subject: | Bilanzpolitik | Accounting policy | Börsengang | Initial public offering | China | 1999-2001 |
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