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Substitution, availability and preferences in earnings management: empirical evidence from China

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  • A. Szczesny

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  • A. Lenk
  • T. Huang
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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s11846-008-0018-x
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    Bibliographic Info

    Article provided by Springer in its journal Review of Managerial Science.

    Volume (Year): 2 (2008)
    Issue (Month): 2 (July)
    Pages: 129-160

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    Handle: RePEc:spr:rvmgts:v:2:y:2008:i:2:p:129-160

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    Web page: http://www.springer.com/business/journal/11846

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    Related research

    Keywords: Real earnings management; Accounting earnings management; Regulatory incentives; China Securities Regulatory Commission; M41 Accounting; G28 Government Policy and Regulation;

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    References

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    1. Simi Kedia & Thomas Philippon, 2005. "The Economics of Fraudulent Accounting," NBER Working Papers 11573, National Bureau of Economic Research, Inc.
    2. Ronald A. Dye & Sri S. Sridhar, 2004. "Reliability-Relevance Trade-Offs and the Efficiency of Aggregation," Journal of Accounting Research, Wiley Blackwell, vol. 42(1), pages 51-88, 03.
    3. Sun, Qian & Tong, Wilson H. S., 2003. "China share issue privatization: the extent of its success," Journal of Financial Economics, Elsevier, vol. 70(2), pages 183-222, November.
    4. Ray Ball & Lakshmanan Shivakumar, 2006. "The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 207-242, 05.
    5. Bai, Chong-En & Liu, Qiao & Lu, Joe & Song, Frank M. & Zhang, Junxi, 2004. "Corporate governance and market valuation in China," Journal of Comparative Economics, Elsevier, vol. 32(4), pages 599-616, December.
    6. Daniel Bergstresser & Mihir Desai & Joshua Rauh, 2006. "Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions," The Quarterly Journal of Economics, MIT Press, vol. 121(1), pages 157-195, 02.
    7. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    8. Thomas, Jacob & Zhang, Xiao-jun, 2000. "Identifying unexpected accruals: a comparison of current approaches," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 347-376.
    9. Ervin L. Black & Keith F. Sellers & Tracy S. Manly, 1998. "Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(9-10), pages 1287-1317.
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    Cited by:
    1. Miglo, Anton, 2010. "Capital structure and earnings manipulation," Journal of Economics and Business, Elsevier, vol. 62(5), pages 367-382, September.

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