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Government assisted earnings management in China

Citations

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Cited by:

  1. Xu, Shen & Yin, Bichao & Lou, Chunjie, 2022. "Minority shareholder activism and corporate social responsibility," Economic Modelling, Elsevier, vol. 116(C).
  2. Yan, Ziqiao & Li, Wanli & Tang, Xiaobo & Wang, Hua, 2022. "Overseas corporate social responsibility engagement and competitive neutrality of government subsidies: Evidence from multinational enterprises in emerging markets," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 80(C).
  3. Ge, Wenxia & Ouyang, Caiyue & Shi, Zhenyang & Chen, Zhanliao, 2022. "Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? A quasi-natural experiment," Journal of Corporate Finance, Elsevier, vol. 72(C).
  4. Benguria, Felipe & Choi, Jaerim & Swenson, Deborah L. & Xu, Mingzhi (Jimmy), 2022. "Anxiety or pain? The impact of tariffs and uncertainty on Chinese firms in the trade war," Journal of International Economics, Elsevier, vol. 137(C).
  5. Bhimani, Alnoor & Dai, Narisa Tianjing & Sivabalan, Prabhu & Tang, Guliang, 2017. "How do enterprises respond to a managerial accounting performance measure mandated by the state?," LSE Research Online Documents on Economics 83687, London School of Economics and Political Science, LSE Library.
  6. Xia Chen & Qiang Cheng & Ying Hao & Qiang Liu, 2020. "GDP growth incentives and earnings management: evidence from China," Review of Accounting Studies, Springer, vol. 25(3), pages 1002-1039, September.
  7. Pasquale Ruggiero & Daniela Sorrentino & Riccardo Mussari, 2022. "Earnings management in state-owned enterprises: bringing publicness back in," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1277-1313, December.
  8. Jinghui Sun & Pamela Kent & Baolei Qi & Jiwei Wang, 2019. "Chief financial officer demographic characteristics and fraudulent financial reporting in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(4), pages 2705-2734, December.
  9. Firth, Michael & He, Xianjie & Rui, Oliver M. & Xiao, Tusheng, 2014. "Paragon or pariah? The consequences of being conspicuously rich in China's new economy," Journal of Corporate Finance, Elsevier, vol. 29(C), pages 430-448.
  10. 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.
  11. Teng Lin & Marion Hutchinson & Majella Percy, 2015. "Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 197-227, February.
  12. Daeheon Choi & Chune Young Chung & Young-Eun Kim & Ye Jun Kim & Paul Moon Sub Choi, 2020. "Sustainable Corporate Ownership Structures and Earnings Management in the Vietnamese Stock Market," Sustainability, MDPI, vol. 12(15), pages 1-32, July.
  13. Feng, Xunan & Johansson, Anders C. & Zhang, Tianyu, 2015. "Mixing business with politics: Political participation by entrepreneurs in China," Journal of Banking & Finance, Elsevier, vol. 59(C), pages 220-235.
  14. Denis Cormier & Daniel Coulombe & Luania Gomez Gutierrez & Bruce J. Mcconomy, 2018. "Firms in Transition: A Review of the Venture Capital, IPO, and M&A Literature," Accounting Perspectives, John Wiley & Sons, vol. 17(1), pages 9-88, March.
  15. Hao, Qian & Shi, Xiangyan & Bu, Danlu, 2018. "The Chinese stimulus program from 2008 to 2010 and accounting information quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 64-78.
  16. Tang, Tanya & Firth, Michael, 2011. "Can book-tax differences capture earnings management and tax Management? Empirical evidence from China," The International Journal of Accounting, Elsevier, vol. 46(2), pages 175-204, June.
  17. Wang, Yuyue & Fang, Hongyan & Luo, Ronghua, 2022. "Does state ownership affect rating quality? Evidence from China's corporate bond market," Economic Modelling, Elsevier, vol. 111(C).
  18. Hu, Jinshuai & Jiang, Haiyan & Holmes, Mark, 2019. "Government subsidies and corporate investment efficiency: Evidence from China," Emerging Markets Review, Elsevier, vol. 41(C).
  19. Jean Jinghan Chen & Peng Cheng & Xinrong Xiao, 2011. "Related party transactions as a source of earnings management," Applied Financial Economics, Taylor & Francis Journals, vol. 21(3), pages 165-181.
  20. Chen, Jean J. & Cheng, Xinsheng & Gong, Stephen X. & Tan, Youchao, 2014. "Do higher value firms voluntarily disclose more information? Evidence from China," The British Accounting Review, Elsevier, vol. 46(1), pages 18-32.
  21. Kuo, Nan-Ting & Li, Shu & Du, Ya-Guang & Lee, Cheng-Few, 2022. "Does individual auditor quality contribute to firm value? Evidence from the market valuation on corporate cash holdings," International Review of Economics & Finance, Elsevier, vol. 79(C), pages 135-153.
  22. He, Guanming, 2016. "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, vol. 51(1), pages 57-84.
  23. Zhao, Yujie & Zhou, Donghua & Zhao, Kangsheng & Zhou, Ping, 2019. "Is the squeaky wheel getting the grease? Earnings management and government subsidies," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 297-312.
  24. Baolei Qi & Rong Yang & Gaoliang Tian, 2014. "Can media deter management from manipulating earnings? Evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 571-597, April.
  25. Shi, Song & Yang, Zan & Tripe, David & Zhang, Huan, 2015. "Uncertainty and new apartment price setting: A real options approach," Pacific-Basin Finance Journal, Elsevier, vol. 35(PB), pages 574-591.
  26. Zhi Wang & Geert Braam & Daniel Reimsbach & Jiaxin Wang, 2020. "Political embeddedness and firms’ choices of earnings management strategies in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4723-4755, December.
  27. Bo Liu & Kemin Wang, 2019. "Uncertainty of political subsidy, heterogeneous beliefs, and IPO anomalies," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 923-951, May.
  28. Zhijun Lin & Ming Liu & Carlos Noronha, 2016. "The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 568-609, September.
  29. Li, Mingming & Liu, Haiming & Chiang, Yao-Min, 2022. "Government intervention, leverage adjustment, and firm performance: Evidence from defaulting firms," Pacific-Basin Finance Journal, Elsevier, vol. 76(C).
  30. Zhaoyang Gu & Song Tang & Donghui Wu, 2020. "The Political Economy of Labor Employment Decisions: Evidence from China," Management Science, INFORMS, vol. 66(10), pages 4703-4725, October.
  31. Cheng, Jia-Chi & Lu, Chia-Chi & Kuo, Nan-Ting, 2016. "R&D capitalization and audit fees: Evidence from China," Advances in accounting, Elsevier, vol. 35(C), pages 39-48.
  32. Yang, Yan & Wang, Yuqian & Chen, Shou, 2022. "Do Investors Pay a Premium for Corporate Government Subsidy? Role of China's Strategic Emerging Industries Policy and Political Connections," Research in International Business and Finance, Elsevier, vol. 60(C).
  33. repec:zbw:bofitp:2018_001 is not listed on IDEAS
  34. Sen Lin & Fengqin Chen & Lihong Wang, 2020. "Identity of multiple large shareholders and corporate governance: are state-owned entities efficient MLS?," Review of Quantitative Finance and Accounting, Springer, vol. 55(4), pages 1305-1340, November.
  35. Khanh Hoang & Thanh Tat Tran & Hien Thi Thu Tran & Anh Quoc Le, 2022. "Do different political connections affect financial reporting quality differently? Evidence from Malaysia," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(2), pages 289-300, March.
  36. Badar Nadeem Ashraf & Ningyu Qian, 2021. "The Impact of Board Internationalization on Real Earnings Management: Evidence From China," SAGE Open, , vol. 11(3), pages 21582440211, July.
  37. Fang Lou & Qian Sun & Hongqi Yuan, 2017. "Voluntary disclosure of internal control and auditor’s attestation: evidence from China," Frontiers of Business Research in China, Springer, vol. 11(1), pages 1-26, December.
  38. Yang, Mian & Tang, Wenliang, 2022. "Air pollution, political costs, and earnings management," Emerging Markets Review, Elsevier, vol. 51(PA).
  39. Han, Minghui & Ding, Ashley & Zhang, Hao, 2022. "Foreign ownership and earnings management," International Review of Economics & Finance, Elsevier, vol. 80(C), pages 114-133.
  40. Jiang, Haiyan & Hu, Yuanyuan & Zhang, Honghui & Zhou, Donghua, 2018. "Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing," The International Journal of Accounting, Elsevier, vol. 53(4), pages 255-273.
  41. Han, Miao & Zhang, Dayong & Bi, Xiaogang & Huang, Wei, 2019. "Subsidized overexpansion of Chinese firms," International Review of Financial Analysis, Elsevier, vol. 62(C), pages 69-79.
  42. Nguyen Anh Huu & Nguyen Linh Ha & Doan Duong Thuy, 2020. "Ownership Structure and Earnings Management: Empirical Evidence from Vietnam Real Estate Sector," Real Estate Management and Valuation, Sciendo, vol. 28(2), pages 37-51, June.
  43. Xu, Li & Zhang, Qin & Wang, Keying & Shi, Xunpeng, 2020. "Subsidies, loans, and companies' performance: evidence from China's photovoltaic industry," Applied Energy, Elsevier, vol. 260(C).
  44. Sen Lin & Fengqin Chen & Lihong Wang, 0. "Identity of multiple large shareholders and corporate governance: are state-owned entities efficient MLS?," Review of Quantitative Finance and Accounting, Springer, vol. 0, pages 1-36.
  45. Liu, Yu, 2020. "The comparative and interactive effects of political, academic and financial directors," International Review of Economics & Finance, Elsevier, vol. 70(C), pages 546-565.
  46. Maria Heui-Yeong Kim & Shiguang Ma & Yanran Annie Zhou, 2016. "Survival prediction of distressed firms: evidence from the Chinese special treatment firms," Journal of the Asia Pacific Economy, Taylor & Francis Journals, vol. 21(3), pages 418-443, July.
  47. Xinming Deng & Xianyi Long & Douglas A. Schuler & Huan Luo & Xiaofei Zhao, 2020. "External corporate social responsibility and labor productivity: A S‐curve relationship and the moderating role of internal CSR and government subsidy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 393-408, January.
  48. Francesco Capalbo & Claudio Lupi & Margherita Smarra & Marco Sorrentino, 2021. "Elections and earnings management: evidence from municipally-owned entities," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 707-730, September.
  49. Chen, Fengqin & Huyghebaert, Nancy & Lin, Sen & Wang, Lihong, 2019. "Do multiple large shareholders reduce agency problems in state-controlled listed firms? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 57(C).
  50. Liang, Quanxi & Li, Donghui & Gao, Wenlian, 2020. "Ultimate ownership, crash risk, and split share structure reform in China," Journal of Banking & Finance, Elsevier, vol. 113(C).
  51. Chen, Yibiao & Wang, Steven Shuye & Li, Wei & Sun, Qian & Tong, Wilson H.S., 2015. "Institutional environment, firm ownership, and IPO first-day returns: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 32(C), pages 150-168.
  52. Liu, Shengqiang & Lin, Shu & Sun, Zhaoyu & Yuan, Lihua, 2021. "Earnings management and firms' investment behavior: The threshold effect of ROE," Emerging Markets Review, Elsevier, vol. 47(C).
  53. Kun Wang & Zhe Wei & Xing Xiao & Kunpeng Sun, 2020. "Security regulations, access to capital markets, and firm performance: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 1034-1058, July.
  54. Yu Ling Tsai & Hua-Wei Huang, 2020. "Does Convergent-IFRS Adoption in China Increase Audit Fees?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-21, March.
  55. Song, Zheng (Michael) & Xiong, Wei, 2018. "Risks in China’s financial system," BOFIT Discussion Papers 1/2018, Bank of Finland, Institute for Economies in Transition.
  56. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2015. "Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 1-17.
  57. Haozhi Huang & Mingsheng Li & Jing Shi, 2020. "Should Financial Gatekeepers be Publicly Traded?," Journal of Business Ethics, Springer, vol. 164(1), pages 175-200, June.
  58. Deng, Lu & Jiang, Ping & Li, Sifei & Liao, Mingqing, 2020. "Government intervention and firm investment," Journal of Corporate Finance, Elsevier, vol. 63(C).
  59. Imoleayo F. Obigbemi & Eddy O. Omolehinwa & Dick Oluku Mukoro & Egbide Ben-Caleb & Olamide Adeola Olusanmi, 2016. "Earnings Management and Board Structure," SAGE Open, , vol. 6(3), pages 21582440166, September.
  60. Cao, Feng & Zhang, Xueyan & Yuan, Rongli, 2022. "Do geographically nearby major customers mitigate suppliers’ stock price crash risk?," The British Accounting Review, Elsevier, vol. 54(6).
  61. Li, Xiaoxia & Cai, Guilong & Luo, Danglun, 2020. "GDP distortion and tax avoidance in local SOEs: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 582-598.
  62. Ozili, Peterson K, 2021. "Financial reporting under economic policy uncertainty," MPRA Paper 105089, University Library of Munich, Germany.
  63. Xuelian Bai & Fangjun Wang & Junrui Zhang, 2016. "Analyst coverage and stock return synchronicity: evidence from regulation changes in China’s IPO market," Applied Economics, Taylor & Francis Journals, vol. 48(47), pages 4538-4557, October.
  64. Jiandong Chen & Douglas Cumming & Wenxuan Hou & Edward Lee, 2016. "Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China?," Journal of Business Ethics, Springer, vol. 134(4), pages 727-742, April.
  65. Xingqiang Du & Wei Jian & Shaojuan Lai & Yingjie Du & Hongmei Pei, 2015. "Does Religion Mitigate Earnings Management? Evidence from China," Journal of Business Ethics, Springer, vol. 131(3), pages 699-749, October.
  66. Ole‐Kristian Hope & Heng Yue & Qinlin Zhong, 2020. "China's Anti‐Corruption Campaign and Financial Reporting Quality†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1015-1043, June.
  67. Haroon ur Rashid Khan & Waqas Bin Khidmat & Muhammad Danish Habib & Sadia Awan, 2022. "Academic directors in board and corporate expropriation: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(2), pages 372-397, March.
  68. 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.
  69. Zhang, Shanshan & Liu, Chang, 2020. "State ownership and the structuring of lease arrangements," Journal of Corporate Finance, Elsevier, vol. 62(C).
  70. Song, Zheng (Michael) & Xiong, Wei, 2018. "Risks in China's financial system," BOFIT Discussion Papers 1/2018, Bank of Finland Institute for Emerging Economies (BOFIT).
  71. Shiyuan Liu & Jiang Du & Weike Zhang & Xiaoli Tian, 2021. "Opening the box of subsidies: which is more effective for innovation?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(3), pages 421-449, September.
  72. Cai, Wenjing & Cai, Xinni & Wang, Zehao & Yang, Ge, 2023. "The spillover effect of penalty against peer firm leaders——Evidence from earnings management," Finance Research Letters, Elsevier, vol. 54(C).
  73. Rob Kim Marjerison & Chungil Chae & Shitong Li, 2021. "Investor Activity in Chinese Financial Institutions: A Precursor to Economic Sustainability," Sustainability, MDPI, vol. 13(21), pages 1-17, November.
  74. Lin, Karen Jingrong & Tan, Jinsong & Zhao, Liming & Karim, Khondkar, 2015. "In the name of charity: Political connections and strategic corporate social responsibility in a transition economy," Journal of Corporate Finance, Elsevier, vol. 32(C), pages 327-346.
  75. Beaudoin, Cathy A. & Dang, Li & Fang, Qiaoling & Tsakumis, George T., 2012. "The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 145-155.
  76. Wang, Xiaoxiao & Liu, Haiming, 2022. "The impact of rollover restriction on stock price crash risk," Pacific-Basin Finance Journal, Elsevier, vol. 74(C).
  77. Lim, Chu Yeong & Wang, Jiwei & Zeng, Cheng (Colin), 2018. "China's “Mercantilist” Government Subsidies, the Cost of Debt and Firm Performance," Journal of Banking & Finance, Elsevier, vol. 86(C), pages 37-52.
  78. Qinglu Jin & Yuchao Jin & Gary Gang Tian & Yang Xuan, 2021. "Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 153-182, March.
  79. Tsai, Yu Ling & Huang, Hua-Wei, 2021. "Does IFRS reduce IPO underpricing? evidence from China," Finance Research Letters, Elsevier, vol. 40(C).
  80. Lin, Karen Jingrong & Karim, Khondkar E. & Carter, Clairmont, 2015. "Why does China's stock market have highly synchronous stock price movements? An information supply perspective," Advances in accounting, Elsevier, vol. 31(1), pages 68-79.
  81. Sunyang Hu & Yichen Jiang & Xianlong Wang, 2023. "Financial Market Sustainability in a Dual-Track System: Venture Capital and Startups’ Speed of Passing," Sustainability, MDPI, vol. 15(14), pages 1-23, July.
  82. Jin-hui Luo & Zeyue Huang & Ruichao Zhu, 2021. "Does media coverage help firms “lobby” for government subsidies? Evidence from China," Asia Pacific Journal of Management, Springer, vol. 38(1), pages 259-290, March.
  83. Chai Bin‐Feng & Sultan Sikandar Mirza & Tanveer Ahsan & Ammar Ali Gull & Bakr Al‐Gamrh, 2022. "Institutional environment, the ultimate controller's characteristics and CSR disclosure in China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1515-1527, July.
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