Hu, Nanwei; Cao, Qiang; Zheng, Lulu - In: Journal of Industrial Engineering and Management (JIEM) 8 (2015) 2, pp. 417-434
Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which requires the listed companies to use the balance sheet liability method for the income tax accounting. Thus, it gives us an opportunity to investigate the earnings management of listed...