Wang, Chuan‐San; Tung, Samuel; Chen‐Chang, Lin; … - In: International Journal of Accounting & Information Management 18 (2010) 3, pp. 237-251
Purpose – The paper aims to clarify the relationship between earnings management and the sale of long‐lived assets and …/methodology/approach – The paper uses archival data and regression analysis to document empirical evidence that assets sales are one of the … to study how companies listed in Taiwan to beat thresholds by selling long‐lived assets and investments and provides a …