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This paper examines earnings management by EU firms that initiate an antidumping investigation. We first document economically and statistically significant income-decreasing earnings management around the initiation of an antidumping investigation. We show that earnings management increases...
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We investigate an externality of earnings pressure from capital markets. We define earnings pressure as managers’ incentives to meet or beat earnings expectations. Using detailed establishment-level sulfur dioxide emission data from China covering 2003 to 2012, we find that firms with earnings...
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The opioid epidemic is a national public health emergency. As the number of fatal overdoses and drug abuse skyrockets, children of opioid-dependent parents are at increased risk of being neglected, abused or orphaned. While some studies have examined the effects of policies introduced by states...
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