Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases

The measurement difficulties arising from relationship‐based business transactions can result in accounting opacity. We test this hypothesis by exploiting a natural experiment. Using a sample of firms that were networked with 45 high‐level Chinese bureaucrats involved in corruption scandals between...

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Veröffentlicht in:	Journal of business finance & accounting 2014-09, Vol.41 (7-8), p.831-866
Hauptverfasser:	Fan, Joseph P.H., Guan, Feng, Li, Zengquan, Yang, Yong George
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting systems Bureaucrats China Corporate finance Corruption Corruption in government Disclosure Earnings earnings informativeness Earnings management Economic performance Financial management Organizational behavior political networks Studies
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