Effect of disclosure regulation on earnings management through related-party transactions: Evidence from Taiwanese firms operating in China

This study examines the effect of disclosure regulation on earnings management using Taiwanese companies conducting transactions with China as the institutional setting. Measuring earnings management by the amount of discretionary accruals (DACCs), the study shows that disclosure regulation mitigate...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Journal of accounting and public policy 2013-07, Vol.32 (4), p.292-313
Hauptverfasser:	Hwang, Nen-Chen Richard, Chiou, Jeng-Ren, Wang, Ying-Chieh
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting methods Accounting policies Accruals Asia Pacific Region Business accounting Business management China China (People's Republic) Corporate management Disclosure Earnings Earnings management High technology Industry Regulation Studies Taiwan Taiwanese
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Schreiben Sie den ersten Kommentar!