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Earnings management at rights issues thresholds : evidence from China
Yu, Qiao; Du, Bin; Qian, Sun - In: Journal of banking & finance 30 (2006) 12, pp. 3453-3468
Persistent link: https://www.econbiz.de/10003394476
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State ownership and earnings management around initial public offerings : evidence from China
Cheng, C. S. Agnes; Wang, Jing; Wei, Steven X. - In: Journal of international accounting research 14 (2015) 2, pp. 89-116
Persistent link: https://www.econbiz.de/10011429462
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Earnings management under public offerings and private placements: evidence from China
Dang, Li; Yang, Sijing - In: International journal of business innovation and research 17 (2018) 1, pp. 112-127
Persistent link: https://www.econbiz.de/10011958555
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Can accounting earnings predict future GDP growth? : evidence from China
Wang, Huacheng; Cao, Feng; Li, Sifei; Liu, Xiangqiang - In: Frontiers of business research in China : selected … 9 (2015) 1, pp. 30-43
Persistent link: https://www.econbiz.de/10011488499
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Top executives' ability and earnings quality : evidence from the Chinese capital markets
Li, Han - In: International journal of financial research 5 (2014) 2, pp. 79-86
Persistent link: https://www.econbiz.de/10010442906
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Other comprehensive income reporting and earnings management : evidence from China
Wang, Yan; He, Zhuqian; Shan, Yuan George; Liu, Xiaoying - In: Accounting forum : advancing the interdisciplinary and … 45 (2021) 4, pp. 389-410
Persistent link: https://www.econbiz.de/10013161633
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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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Unintended consequences of regulation FD : a natural experiment from China
Bi, Chao; Li, Ying - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 5, pp. 1354-1375
Persistent link: https://www.econbiz.de/10013415497
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Earnings management of Chinese listed multinational corporations
Lu, Xingyu; Qi, Tong; Xie, Wenjing - In: China & world economy 31 (2023) 6, pp. 179-206
Persistent link: https://www.econbiz.de/10014440049
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Does target firm's earnings management affect shareholder's gains? : evidence from China
Mughal, Azhar; Haque, Abdul; Zahid, Zohaib; Ali, Furman; … - In: Credit and capital markets : Kredit und Kapital 55 (2022) 2, pp. 203-226
This study tests the hypothesis that the target firms are involved in earnings management activities in quarters leading to a takeover announcement. Using a sample of 3,455 Chinese listed firms that are targets of successful acquisitions over the period 2007-2020, and for a matched sample of...
Persistent link: https://www.econbiz.de/10014518537