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A Review of Earnings Management in China and its Implications

Yang, Jingjing - 2011

This paper reviews the academic literature on earnings management in China. We discuss the motivations behind the … risk of delisting. While non-core income was widely used to measure earnings management in China, as it is easily detected … China, and conclude that the two main causes are the concentrated ownership structure, and the strong political and economic …

Persistent link: https://www.econbiz.de/10013121717

State ownership and earnings management around initial public offerings : evidence from China

Cheng, C. S. Agnes; Wang, Jing; Wei, Steven X. - In: Journal of international accounting research 14 (2015) 2, pp. 89-116

Persistent link: https://www.econbiz.de/10011429462

Mutual funds' holdings and listed firms' earnings management : evidence from China

Chi, Jing; Yang, Jingjing; Young, Martin R. - In: Journal of multinational financial management 28 (2014), pp. 62-78

Persistent link: https://www.econbiz.de/10011299365

The research on venture capital’s effect on earnings management of listed companies of GEM before IPO : evidence from China

Feng, Ruting - In: Modern economy 6 (2015) 5, pp. 617-625

Persistent link: https://www.econbiz.de/10011384484

Role of corporate governance in constraining earnings management practices : a study of select Indian and Chinese firms

Pandey, Aprajita; Pattanayak, Jamini Kanta; Singh, Prakash - In: Journal of Indian business research 14 (2022) 3, pp. 231-250

Persistent link: https://www.econbiz.de/10013288106

Gözlügöl, Alperen - 2022

Related party transactions (RPTs) are a primary way for corporate insiders to expropriate company value. Conventional wisdom in corporate law theory holds however that RPTs entered into by directors/managers (rather than controlling shareholders) are of lesser concern in both controlled and...

Persistent link: https://www.econbiz.de/10014361594

The roles of institutional investors and insiders in earnings management around initial public offering firms in Taiwan

Hsu, Ming-Feng; Wen, Shiow-ying - In: International journal of economics and financial issues … 5 (2015) 2, pp. 340-353

Persistent link: https://www.econbiz.de/10011453518

Earnings management in the private equity divestment process on Warsaw Stock Exchange

Sosnowski, Tomasz - In: Equilibrium : quarterly journal of economics and … 13 (2018) 4, pp. 689-705

Persistent link: https://www.econbiz.de/10012232008

Institutional investors' response to earnings management before initial public offering in poland

Bukalska, Elżbieta; Sosnowski, Tomasz; … - In: Prague economic papers : a bimonthly journal of … 32 (2023) 1, pp. 45-60

The aim of the paper is to analyse the association between the use of accrual-based and real earnings management practices before the company goes public and the decision of institutional investors on buying or refraining from buying shares offered in initial public offering (IPO). The sample...

Persistent link: https://www.econbiz.de/10014516183

Cheap stock options : antecedents and outcomes

Badertscher, Brad A.; Jorgensen, Bjorn N.; Katz, Sharon P. - 2022

Persistent link: https://www.econbiz.de/10013373094

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