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Fixing the core, earnings management, and sustainable emergence from financial distress : evidence from China's special treatment system

Jing, Jiao; Leung, Kenneth; Ng, Jeffrey; Zhang, Janus Jian - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 107-132

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GDP manipulation, political incentives, and earnings management

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Financial structure and earnings manipulation activities in China

Khan, Muhammad Kaleem; Qin, Yixuan; Zhang, Chengsi - In: The world economy : the leading journal on … 45 (2022) 8, pp. 2593-2621

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Unintended consequences of regulation FD : a natural experiment from China

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Common ownership and stock price crash risk : evidence from China

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Can the county to district reform in China restrain corporate earnings management? : from the perspective of regional local protection

Liu, Shasha; Zhao, Huixian; Kong, Gaowen; Kong, Dongmin - In: China journal of accounting studies 11 (2023) 1, pp. 134-158

Under the strategic background of regional coordinated development, the County to District can remove administrative barriers and reduce local protection. Based on the matching data of Chinese A-share listed companies from 2000 to 2018 and the County to District Reforms, this paper empirically...

Persistent link: https://www.econbiz.de/10014316901