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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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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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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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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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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
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The Agency Problem and the Moderating Role of Culturally-Based Management Style on Chinese Managers’ Discretionary Accruals
Beaudoin, Cathy; Dang, Li; Fang, Qiaoling; Tsakumis, … - 2011
-interest are present) on Chinese managers’ discretionary accrual decisions, as well as the role that their executives’ culturally …-year bonus potential when the agency problem is present. Conversely, they tend to recommend lower discretionary expense accrual …
Persistent link: https://www.econbiz.de/10014186345
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Does policy uncertainty affect earnings quality? : evidence from China
Kim, Sang Ho; An, Yohan - In: International journal of managerial and financial … 16 (2024) 1, pp. 43-68
Persistent link: https://www.econbiz.de/10015065929
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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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Corporate life cycle and the accrual model : an empirical study based on Chinese listed companies
Chen, Xudong; Yang, Wendong; Huang, Dengshi - In: Frontiers of business research in China : selected … 4 (2010) 4, pp. 580-607
Persistent link: https://www.econbiz.de/10008810831
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Earnings management by top Chinese listed firms in response to the global financial crisis
Xu, Guanglu Luke; Ji, Xudong - In: International journal of accounting and information … 24 (2016) 3, pp. 226-251
Persistent link: https://www.econbiz.de/10011616679