Chen, Donghua; Li, Jieying; Liang, Shangkun; Wang, Guojun - In: China journal of accounting research : CJAR 4 (2011) 3, pp. 91-106
Firms in China have faced high political costs during China’s economic transition, because they are affected by macroeconomic policies. However, research to date has offered no consistent conclusions on the relationship between political costs and earnings management in China. This study tests...