Underwriter-auditor relationship and pre-IPO earnings management : evidence from China
Xingqiang Du, Xu Li, Xuejiao Liu, Shaojuan Lai
| Year of publication: |
October (I) 2018
|
|---|---|
| Authors: | Du, Xingqiang ; Li, Xu ; Liu, Xuejiao ; Lai, Shaojuan |
| Published in: |
Journal of business ethics : JOBE. - Dordrecht : Springer, ISSN 0167-4544, ZDB-ID 868017-6. - Vol. 152.2018, 2, p. 365-392
|
| Subject: | Underwriter-auditor relationship (UAR) | Earnings management | The collusion incentive | Political connections | Underwriter (auditor) reputation | Legal environment | China | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Reputation | Börsengang | Initial public offering |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10551-016-3278-4 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011926967