Taking the "Broadband China" programme as a quasi-natural experiment, we intend to explore the effect of information technology infrastructure (Hereinafter, ITI) on earnings management strategy. Our results show that with the office location city selected as the pilot city, the firm will...

Motivated by Cao, Cumming, and Wang (2015), we utilize China's one-child policy reform as a unique and exogenous setting to examine the economic impact of a potential rise in bequest motives among family firms, which is driven by the prospect of family and clanship expansion after the reform. A...