Li, Dongdong; Shi, Fan; Wang, Kemin - In: China journal of accounting research : CJAR 13 (2020) 4, pp. 339-359
This paper studies Chinese firms’ earnings management strategy in response to the trade dispute investigations … initiated by the U.S. from 2001 to 2018. This topic is important given the increasingly severe international trade environment ….S.-initiated trade dispute investigations engage in more upward earnings management. Additionally, the result is more pronounced in firms …