Chang, Hai-Yen; Liang, Li-Heng; Yu, Hui-Fun - In: Journal of Financial Economic Policy 11 (2019) 3, pp. 368-384
Purpose: This study aims to understand the impact of market power and competition on earnings management, particularly discretionary accruals, in the Chinese and Taiwanese tourism industries. China and Taiwan differ not only in their political and social systems but also in their economic...