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Monitoring of earning management by independent directors and the impact of regulation : evidence from the People Republic of China
Lai, Liona - In: International journal of accounting, auditing and … 7 (2011) 1/2, pp. 6-31
Persistent link: https://www.econbiz.de/10008825310
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XBRL and accruals : empirical evidence from China
Peng, Emma Yan; Shon, John; Tan, Christine - In: Accounting perspectives : a journal of The Canadian … 10 (2011) 2, pp. 109-138
Persistent link: https://www.econbiz.de/10009305498
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Earnings management and the accrual anomaly : evidence from China
Li, Yuanpeng; Niu, Jianjun; Zhang, Ran; Largay, James A. - In: Journal of international financial management and accounting 22 (2011) 3, pp. 205-245
Persistent link: https://www.econbiz.de/10009311575
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Institutional investors, earnings management and mispricing of accruals : evidence from China
Zeng, Zhen; Ou, Peiyu; Li, Bin - In: The journal of applied business research 29 (2013) 1, pp. 275-284
Persistent link: https://www.econbiz.de/10009714606
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Audit quality and market pricing of earnings and earnings components in China
Habib, Ahsan; Jiang, Haiyan; Zhou, Donghua - In: Asian review of accounting 22 (2014) 1, pp. 20-34
Persistent link: https://www.econbiz.de/10010377050
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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 impact of IFRS on earnings management : evidence from the people's Republic of China
Liu, Chunhui; O'Farrell, Grace - In: International journal of services and standards 7 (2011) 3/4, pp. 264-277
Persistent link: https://www.econbiz.de/10009513453
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Managing discretionary accruals and book-tax differences in anticipation of tax rate increases : evidence from China
Wong, Raymond M. K.; Lo, Agnes W. Y.; Firth, Michael Anthony - In: Journal of international financial management and accounting 26 (2015) 2, pp. 188-222
Persistent link: https://www.econbiz.de/10011293507
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Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China
Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516
This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...
Persistent link: https://www.econbiz.de/10012888475
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Geographic location of audit committee chairs and accruals quality : evidence from China
Cheng, C. S. Agnes; Huang, Yuan; Sun, Di; Yu, Yumiao - In: Review of quantitative finance and accounting 57 (2021) 4, pp. 1215-1246
Persistent link: https://www.econbiz.de/10012660682