Similar Search Results

Listed companies' income tax planning and earnings management : based on China's capital market

Hu, Nanwei; Cao, Qiang; Zheng, Lulu - In: Journal of industrial engineering and management : JIEM 8 (2015) 2, pp. 417-434

Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which …

Persistent link: https://www.econbiz.de/10011914263

Earnings management under public offerings and private placements: evidence from China

Dang, Li; Yang, Sijing - In: International journal of business innovation and research 17 (2018) 1, pp. 112-127

Persistent link: https://www.econbiz.de/10011958555

Ownership characteristics and earnings management in China

Guo, Fei; Ma, Shiguang - In: The Chinese economy 48 (2015) 5, pp. 372-395

Persistent link: https://www.econbiz.de/10011404594

Auditors’ role in China : the joint effects of Guanxi and regulatory sanctions on earnings management

Du, Ning; Ronen, Joshua; Ye, Jianfang - In: Journal of accounting, auditing & finance 30 (2015) 4, pp. 461-483

Persistent link: https://www.econbiz.de/10011382650

Impact of foreign strategic investors on earings management in Chinese banks

Wu, Meng-wen; Shen, Chung-hua; Lu, Chin Hwa; Chan, … - In: Emerging markets finance & trade : a journal of the … 48 (2012) 5, pp. 115-133

Persistent link: https://www.econbiz.de/10009761576

The impact of the corporate governance code on earnings management : evidence from Chinese listed companies

Chen, Jean Jinghan; Zhang, Haitao - In: European financial management : the journal of the … 20 (2014) 3, pp. 596-632

Persistent link: https://www.econbiz.de/10010406799

The high-speed railway opening and audit quality : evidence from China

Liu, Yurou - In: Economic and political studies : EPS 11 (2023) 4, pp. 494-515

Persistent link: https://www.econbiz.de/10014438519

Earnings management of Chinese listed multinational corporations

Lu, Xingyu; Qi, Tong; Xie, Wenjing - In: China & world economy 31 (2023) 6, pp. 179-206

Persistent link: https://www.econbiz.de/10014440049

Stock market liberalization and earnings management : evidence from a quasi-natural experiment in China

Gao, Kaijuan; Pittman, Jeffrey A.; Xiongyuan, Wang; … - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2547-2576

Persistent link: https://www.econbiz.de/10014443113

Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China

Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516

This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...

Persistent link: https://www.econbiz.de/10012888475