Kuo, Jing-Ming; Ning, Lutao; Song, Xiaoqi - In: The International Journal of Accounting 49 (2014) 1, pp. 101-136
This paper investigates the earnings management activities in Chinese listed firms and the impact of the split share structure reform (SSSREF). We demonstrate that Chinese listed firms exhibited a long-term positive relationship between real and accrual-based earnings management activities over...