Chen, Yu; Rezaee, Zabihollah - In: International Journal of Accounting, Auditing and … 9 (2013) 1, pp. 75-99
This paper examines two types of financial reporting fraud (i.e., earnings manipulation fraud and tunnelling fraud) and … to be associated with earnings manipulation fraud. Specifically, controlling shareholders tend to over-reach minority … shareholders when they become more powerful, but at the same time they tend to curb earnings manipulation fraud. The second largest …