Chi, Jing; Yang, Jingjing; Young, Martin - In: Journal of Multinational Financial Management 28 (2014) C, pp. 62-78
This study examines the impact of long-term and short-term mutual funds’ ownership on various types of earnings management in China. We find that both long-term and short-term funds’ holdings can lead to reduced non-core income. However, long-term mutual funds’ holdings have an...