Substitution, availability and preferences in earnings management: empirical evidence from China
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Volume (Year): 2 (2008)
Issue (Month): 2 (July)
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- 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.
- Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005.
"The economic implications of corporate financial reporting,"
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- John R. Graham & Campbell R. Harvey & Shiva Rajgopal, 2004. "The Economic Implications of Corporate Financial Reporting," NBER Working Papers 10550, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- 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.
- Simi Kedia & Thomas Philippon, 2009.
"The Economics of Fraudulent Accounting,"
Review of Financial Studies,
Society for Financial Studies, vol. 22(6), pages 2169-2199, June.
- 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.
- 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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