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Mutual funds' holdings and listed firms' earnings management : evidence from China

Chi, Jing; Yang, Jingjing; Young, Martin R. - In: Journal of multinational financial management 28 (2014), pp. 62-78

Persistent link: https://www.econbiz.de/10011299365

Earnings management of initial public offering firms : evidence from regulation changes in China

Liu, Jianlei; Uchida, Konari; Gao, Ruidong - In: Accounting and finance : journal of the Accounting … 54 (2014) 2, pp. 505-537

Persistent link: https://www.econbiz.de/10010373401

Earnings management and IPO anomalies in China

Shen, Zhe; Coakley, Jerry; Instefjord, Norvald - In: Review of quantitative finance and accounting 42 (2014) 1, pp. 69-93

Persistent link: https://www.econbiz.de/10010345144

A review of earnings management in China and its implications

Yang, Jingjing; Chi, Jing; Young, Martin R. - In: Asian Pacific economic literature 26 (2012) 1, pp. 84-92

Persistent link: https://www.econbiz.de/10009565201

Earnings management, IPO underpricing, and post-issue stock performance of Chinese SMEs

Gao, Jing; Cong, Ling Mei; Evans, John P. - In: The Chinese economy 48 (2015) 5, pp. 351-371

Persistent link: https://www.econbiz.de/10011404591

The research on venture capital’s effect on earnings management of listed companies of GEM before IPO : evidence from China

Feng, Ruting - In: Modern economy 6 (2015) 5, pp. 617-625

Persistent link: https://www.econbiz.de/10011384484

Managing underpricing? : the case of Pre-IPO discretionary accruals in China

Kimbro, Marinilka Barros - In: Journal of international financial management and accounting 16 (2005) 3, pp. 229-262

Persistent link: https://www.econbiz.de/10003187323

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

State Ownership and Earnings Management around Initial Public Offerings : Evidence from China

Cheng, C.S. Agnes - 2018

This study investigates earnings management by firms around their initial public offerings (IPOs) in domestic Chinese equity markets. Using a sample of 437 IPO firms, we find that Chinese firms tend to inflate earnings around their IPOs. We also show that state-owned enterprises (SOEs) manage...

Persistent link: https://www.econbiz.de/10012940321

Role of corporate governance in constraining earnings management practices : a study of select Indian and Chinese firms

Pandey, Aprajita; Pattanayak, Jamini Kanta; Singh, Prakash - In: Journal of Indian business research 14 (2022) 3, pp. 231-250

Persistent link: https://www.econbiz.de/10013288106