Similar Search Results

Institutional ownership and earnings quality : evidence from China

Ali, Muhammad Jahangir; Biswas, Pallab Kumar; Chapple, … - In: Pacific-Basin finance journal 84 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10014534582

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

Macroeconomic control, political costs and earnings management : evidence from Chinese listed real estate companies

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 … and earnings management in China. This study tests whether real estate firms attempt to decrease earnings during periods …

Persistent link: https://www.econbiz.de/10011823722

Competitive pressure and managerial decisions

Majeed, Muhammad Ansar; Zhang, Xian-zhi - In: Chinese Management Studies 10 (2016) 3, pp. 559-592

rivals is a relevant factor for determining EQ before and after IFRS adoption, but competition from potential entrants … improves EQ only after IFRS adoption. Moreover, the results suggest that market competition plays no role in improving the EQ …Purpose This study aims to examine the impact of product market competition (PMC) from existing rivals and potential …

Persistent link: https://www.econbiz.de/10014698089

Corporate governance reform and state ownership : evidence from China

Lu, Yao; Shi, Xinzheng - In: Asia-Pacific journal of financial studies 41 (2012) 6, pp. 665-685

Persistent link: https://www.econbiz.de/10009705239

What causes privatization? : evidence from import competition in China

Hu, Qing; Li, Wenjing; Lin, Chen; Wei, Lai - In: Management science : journal of the Institute for … 70 (2024) 5, pp. 3080-3101

Persistent link: https://www.econbiz.de/10014551076

The different changes of value relevance of earnings between SOEs and NSOEs after adoption of IFRS : evidence from China

Li, Wanli; Guo, Hong - In: The journal of applied business research 32 (2016) 3, pp. 765-776

Persistent link: https://www.econbiz.de/10011500849

Managerial diversion, product market competition, and firm performance

Li, Guangzhong; Li, Jie - In: China economic review : an international journal 50 (2018), pp. 240-264

Persistent link: https://www.econbiz.de/10012008240

Does competition cause government decentralization? : the case of state-owned enterprises

Kong, Dongmin; Kong, Gaowen; Liu, Shasha; Zhu, Ling - In: Journal of comparative economics : the journal of the … 50 (2022) 4, pp. 1103-1122

Persistent link: https://www.econbiz.de/10013477812

Industry tournament incentives and the speed of leverage adjustments : evidence from China

Miao, Senlin; Wen, Fenghua; Zhang, Yun - In: International review of financial analysis 83 (2022), pp. 1-13

Persistent link: https://www.econbiz.de/10013460956