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Regulatory incentives for earnings management through asset impairment reversals in China

Chen, Shimin; Wang, Yuetang; Zhao, Ziye - In: Journal of accounting, auditing & finance 24 (2009) 4, pp. 589-620

Persistent link: https://www.econbiz.de/10003907804

Discussion of "Regulatory incentives for earnings management through asset impairment reversals in China"

Riedl, Edward J. - In: Journal of accounting, auditing & finance 24 (2009) 4, pp. 621-626

Persistent link: https://www.econbiz.de/10003907806

CEO retirement, corporate governance and conditional accounting conservatism

Chen, Shimin; Ni, Serene; Zhang, Feida - In: European accounting review 27 (2018) 3, pp. 437-465

Persistent link: https://www.econbiz.de/10011883416

Is cross-listing a panacea for improving earnings quality? : the case of H- and B-share firms in China

Arslan-Ayaydin, Özgür; Chen, Shimin; Ni, Serene; … - In: International review of financial analysis 81 (2022), pp. 1-16

Persistent link: https://www.econbiz.de/10013410646

CEO Retirement, Corporate Governance and Conditional Accounting Conservatism

Chen, Shimin - 2017

Based on 16,604 observations between 1994 and 2006, this study revisits the “horizon problem” by examining how CEO retirement affects conditional accounting conservatism. We hypothesize and find that firms become less conservative in their financial reporting before the retirement of their...

Persistent link: https://www.econbiz.de/10012966069

Financial reporting quality and myopic investments : theory and evidence

Geng, Heng; Zhang, Cheng; Zhou, Frank S. - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 223-251

Persistent link: https://www.econbiz.de/10014390399