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State ownership and abnormal accruals in highly-valued firms : evidence from China
Li, Leye; Monroe, Gary S.; Wang, Jenny Jing - In: Journal of contemporary accounting & economics 17 (2021) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10012520948
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Public versus private firm responses to the tax rate reduction in China
Lin, Kenny Z.; Mills, Lillian F.; Zhang, Fang - In: The journal of the American Taxation Association : a … 36 (2014) 1, pp. 137-163
Persistent link: https://www.econbiz.de/10010366792
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The real earnings management gap between private and public firms : evidence from Europe
Yang, Jingwen; Hemmings, Danial; Jaafar, Aziz; Jackson, … - In: Journal of international accounting auditing & taxation 49 (2022), pp. 1-21
Persistent link: https://www.econbiz.de/10013535854
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Firm life cycle and earnings management : the moderating role of state ownership
Nguyen Vinh Khuong; Le Huu Tuan Anh; Nguyen Thi Hong Van - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
data show that accrual earnings management (AEM) behavior varies between FLC phases. The results revealed a U …
Persistent link: https://www.econbiz.de/10013435745
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A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities
Naidu, Dharmendra; Patel, Arvind - In: Australasian accounting business and finance journal : AABF 7 (2013) 1, pp. 78-98
Persistent link: https://www.econbiz.de/10010244759
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Are controlling shareholders influencing the relationship between CSR and earnings quality? : evidence from Chinese listed companies
Li, Antai; Xia, Xinping - In: Emerging markets finance & trade : a journal of the … 54 (2018) 4/5/6, pp. 1047-1062
Persistent link: https://www.econbiz.de/10012123553
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Do firms manipulate earnings after winning public-private partnership bids? : evidence from China
Majeed, Muhammad Ansar; Yan, Chao; Zhong, Huijie - In: Emerging markets review 51 (2022) 2, pp. 1-20
Persistent link: https://www.econbiz.de/10013418817
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Can partially privatized SOEs outperform fully private firms? : evidence from Indonesia
Rakhman, Fuad - In: Research in international business and finance 45 (2018), pp. 285-292
Persistent link: https://www.econbiz.de/10011983270
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Political connections, government ownership, and earnings management : evidence from Jordan
Alhadab, Mohammad; Abdullatif, Modar; Ahmed, Ahmed H.; … - In: International journal of accounting, auditing and … 17 (2021) 1/2, pp. 93-126
Persistent link: https://www.econbiz.de/10012668217
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Institutional ownership and earnings quality : evidence from China
Ali, Muhammad Jahangir; Biswas, Pallab Kumar; Chapple, … - In: Pacific-Basin finance journal 84 (2024), pp. 1-17
Persistent link: https://www.econbiz.de/10014534582