Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516
discretionary accruals in Chinese listed companies. Moreover, we document that Chinese CSR active firms engage more in earnings … management through discretionary accruals than CSR inactive firms. These findings are consistent with the opportunistic financial …
