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Earnings management at rights issues thresholds--Evidence from China

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  • Yu, Qiao
  • Du, Bin
  • Sun, Qian

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  • Yu, Qiao & Du, Bin & Sun, Qian, 2006. "Earnings management at rights issues thresholds--Evidence from China," Journal of Banking & Finance, Elsevier, vol. 30(12), pages 3453-3468, December.
  • Handle: RePEc:eee:jbfina:v:30:y:2006:i:12:p:3453-3468
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    References listed on IDEAS

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    1. Siew Hong Teoh & Ivo Welch & T.J. Wong, 1998. "Earnings Management and the Long-Run Market Performance of Initial Public Offerings," Journal of Finance, American Finance Association, vol. 53(6), pages 1935-1974, December.
    2. Lin, Justin Yifu & Cai, Fang & Li, Zhou, 1998. "Competition, Policy Burdens, and State-Owned Enterprise Reform," American Economic Review, American Economic Association, vol. 88(2), pages 422-427, May.
    3. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    4. DeAngelo, Linda Elizabeth, 1988. "Managerial competition, information costs, and corporate governance : The use of accounting performance measures in proxy contests," Journal of Accounting and Economics, Elsevier, vol. 10(1), pages 3-36, January.
    5. Steven Young, 1999. "Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(7&8), pages 833-862.
    6. repec:bla:joares:v:38:y:2000:i:1:p:103-126 is not listed on IDEAS
    7. repec:bla:joares:v:29:y:1991:i:2:p:193-228 is not listed on IDEAS
    8. Mookerjee, Rajen & Yu, Qiao, 1999. "An empirical analysis of the equity markets in China," Review of Financial Economics, Elsevier, vol. 8(1), pages 41-60, June.
    9. Bailey, Warren, 1994. "Risk and return on China's new stock markets: Some preliminary evidence," Pacific-Basin Finance Journal, Elsevier, vol. 2(2-3), pages 243-260, May.
    10. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    11. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
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    Citations

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    Cited by:

    1. Xiao, Gang, 2015. "Trading and earnings management: Evidence from China's non-tradable share reform," Journal of Corporate Finance, Elsevier, vol. 31(C), pages 67-90.
    2. Olivier Vidal, 2009. "Les Indicateurs D'Asymétrie Sont-Ils Pertinents Pour Étudier Les Seuils Comptables ?," Post-Print halshs-00458894, HAL.
    3. Liona Lai & Henry Tam, 2017. "Corporate governance, ownership structure and managing earnings to meet critical thresholds among Chinese listed firms," Review of Quantitative Finance and Accounting, Springer, vol. 48(3), pages 789-818, April.
    4. Chen, An-Sing & Lin, Shih-Chieh, 2011. "Asymmetrical return on equity mean reversion and catering," Journal of Banking & Finance, Elsevier, vol. 35(2), pages 471-477, February.
    5. repec:eee:advacc:v:30:y:2014:i:1:p:18-31 is not listed on IDEAS
    6. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00594834, HAL.
    7. Liu, Ye & An, Yunbi & Zhang, Jinqing, 2016. "Bribe payments under regulatory decentralization: Evidence from rights offering regulations in China," Journal of Banking & Finance, Elsevier, vol. 63(C), pages 61-75.
    8. repec:eee:pacfin:v:48:y:2018:i:c:p:17-34 is not listed on IDEAS
    9. Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi, 2014. "The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China," The International Journal of Accounting, Elsevier, vol. 49(1), pages 101-136.
    10. Xia, Jun & Li, Shaomin & Long, Cheryl, 2009. "The Transformation of Collectively Owned Enterprises and its Outcomes in China, 2001-05," World Development, Elsevier, vol. 37(10), pages 1651-1662, October.
    11. Li, Shaomin & Selover, David D. & Stein, Michael, 2011. ""Keep silent and make money": Institutional patterns of earnings management in China," Journal of Asian Economics, Elsevier, vol. 22(5), pages 369-382, October.
    12. Chi, Jing & Yang, Jingjing & Young, Martin, 2014. "Mutual funds’ holdings and listed firms’ earnings management: Evidence from China," Journal of Multinational Financial Management, Elsevier, vol. 28(C), pages 62-78.
    13. Yuan, Rongli & Xiao, Jason Zezhong & Zou, Hong, 2008. "Mutual funds' ownership and firm performance: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 32(8), pages 1552-1565, August.
    14. Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2013. "Product market power, industry structure, and corporate earnings management," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 3273-3285.
    15. Bo, Hong & Huang, Zhongnan & Wang, Changyun, 2011. "Understanding seasoned equity offerings of Chinese firms," Journal of Banking & Finance, Elsevier, vol. 35(5), pages 1143-1157, May.
    16. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00650591, HAL.
    17. Zou, Hong & Wong, Sonia & Shum, Clement & Xiong, Jun & Yan, Jun, 2008. "Controlling-minority shareholder incentive conflicts and directors' and officers' liability insurance: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 32(12), pages 2636-2645, December.
    18. Yu Liu & Zuobao Wei & Feixue Xie, 2016. "CFO gender and earnings management: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 881-905, May.
    19. Zhe Shen & Jerry Coakley & Norvald Instefjord, 2014. "Earnings management and IPO anomalies in China," Review of Quantitative Finance and Accounting, Springer, vol. 42(1), pages 69-93, January.
    20. repec:eee:corfin:v:44:y:2017:i:c:p:99-125 is not listed on IDEAS

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