Yang, Zhonghai; Su, Roger; Zhang, Qianqian; Sun, Ying - In: International Journal of Business and Economics 13 (2014) 2, pp. 157-180
, refinance, and change executives. The listed companies with higher executive compensations prefer to use accrual earnings … management (AEM). However, making larger profits by using REM activities is not a universal phenomenon in China because the …