Tan, Youchao; Zhu, Zhenmei; Zeng, Cheng; Gao, Minghua - In: International Review of Financial Analysis 36 (2014) C, pp. 212-222
greater accounting disclosure discretion. Following this change, we find evidence consistent with increased earnings … manipulation among NSOEs that barely meet these performance targets. This effect is also more pronounced among such NSOEs with …