Yang, Chi-Yih; Tan, Boon Leing; Ding, Xiaoming - In: Journal of Financial Reporting and Accounting 10 (2012), pp. 120-139
Purpose – The purpose of this paper is to examine empirically whether corporate governance mechanisms have an effect on income-smoothing behavior in the People's Republic of China. Design/methodology/approach – The sample comprises 1,358 companies listed in the Shanghai Stock Exchange and...
