Earnings Management and the Accrual Anomaly: Evidence from China

Using the unique Chinese setting in which the “delisting regulation” is based on accounting numbers, we separate earnings management into (1) earnings management responding to regulation and (2) earnings management prompted by market pressures and further document that earnings management responding...

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Veröffentlicht in:	Journal of international financial management & accounting 2011-09, Vol.22 (3), p.205-245
Hauptverfasser:	Li, Yuanpeng, Niu, Jianjun, Zhang, Ran, Largay III, James A.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting models Accounting procedures China Deregulation Earnings Earnings management Economic regulation Emerging markets Financial accounting standards Financial management Pricing Securities markets Securities regulations Stock market delistings Studies
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