Su, Zili; Alexiou, Constantinos - In: China journal of accounting research : CJAR 15 (2022) 1, pp. 1-28
This study examines the effects of anti-corruption and equity incentive risk on financial misreporting in the context of China’s unique corporate ownership structure and governance regime. Using a sample comprising 2,708 cases of financial restatement over the 2007-2017 period. Our key...