Substitution, availability and preferences in earnings management: empirical evidence from China
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- Miglo, Anton, 2010. "Capital structure and earnings manipulation," Journal of Economics and Business, Elsevier, vol. 62(5), pages 367-382, September.
- Alina Beattrice Vladu & Oriol Amat & Dan Dacian Cuzdriorean, 2014. "Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators," Economics Working Papers 1434, Department of Economics and Business, Universitat Pompeu Fabra.
More about this item
KeywordsReal earnings management; Accounting earnings management; Regulatory incentives; China Securities Regulatory Commission; M41 Accounting; G28 Government Policy and Regulation;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
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