Using a sample of politically-affiliated private firms in China, we explore the relation between corporate financial distress and earnings management. We further examine the joint moderating effects of political affiliation and regional development on this relation. The findings suggest that...

We examine whether the increased creditor protection under the 2005 Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) affects suppliers' provision of trade credit to their customers with high default risk. Employing a difference-in-differences analysis for a sample of U.S. public...