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Managing discretionary accruals and book-tax differences in anticipation of tax rate increases : evidence from China

Wong, Raymond M. K.; Lo, Agnes W. Y.; Firth, Michael Anthony - In: Journal of international financial management and accounting 26 (2015) 2, pp. 188-222

Persistent link: https://www.econbiz.de/10011293507

Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China

Tang, Tanya Y. H. - 2011

This study investigates whether and how book-tax differences (BTDs) are related to earnings management, tax management, and their interactions in Chinese listed companies. Using unique tax-effect BTDs obtained from Chinese B-share listed firms, we find that firms with strong incentives for...

Persistent link: https://www.econbiz.de/10013132915

Association Between Borrower and Lender State Ownership and Accounting Conservatism

Chen, Hanwen - 2010

We examine the association between borrower (firm) and lender (bank) state ownership and accounting conservatism for a sample of Chinese firms. We hypothesize that state-owned enterprises (SOEs) adopt less conservative accounting than non-state-owned enterprises (NSOEs) because lenders are less...

Persistent link: https://www.econbiz.de/10013139200

Tax-Induced Earnings Management in Emerging Markets : Evidence from China

Lin, Bing-Xuan - 2011

China issued the New Enterprise Income Tax Law in 2007, which changed the corporate income tax rate from 33% to 25% and …

Persistent link: https://www.econbiz.de/10013118078

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

Underwriter Reputation, Issuer Ownership, and Pre-IPO Earnings Management : Evidence from China

Chen, Chao - 2012

underwriter reputation for issuers with different ownership structures in China. We document a significantly inverse relationship …

Persistent link: https://www.econbiz.de/10013097123

Earnings Management, Underwriter Reputation, and Marketization : Evidence from IPO Market in China

Chen, Chao - 2014

With a sample of 504 IPO issuers over a period of 2002-2008 in China, this paper studies a previously ignored issue by …

Persistent link: https://www.econbiz.de/10013070363

Earnings Management and the Effect of Earnings Quality in Relation to Stress Level and Bankruptcy Level of Chinese Listed Firms

Li, Feng - 2013

This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings...

Persistent link: https://www.econbiz.de/10013076491

The impact of cross-listing on earnings management and its economic consequence : evidence from China

Jia, Qiaoyu; Zhou, Jianan - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 2, pp. 502-522

Persistent link: https://www.econbiz.de/10013166591

Real earnings management, manipulation incentives and accounting conservatism : evidence from China

Yuan, Kun; Zeng, Detao; Yuan, Xiangyi; Lan, Fei - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 4, pp. 939-951

Persistent link: https://www.econbiz.de/10013167054