Accrual-based and real activity earnings management at the back door : evidence from Chinese reverse mergers
Tingting Zhu, Meiting Lu, Yaowen Shan, Yuanlong Zhang
| Year of publication: |
November 2015
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|---|---|
| Authors: | Zhu, Tingting ; Lu, Meiting ; Shan, Yaowen ; Zhang, Yuanlong |
| Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 1343420-2. - Vol. 35.2015, 1, p. 317-339
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| Subject: | Earnings management | Reverse merger | Accrual-based manipulation | Real activities manipulation | Firm performance | Bilanzpolitik | Accounting policy | Unternehmenserfolg | Übernahme | Takeover | Fusion | Merger | China | Manipulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.pacfin.2015.01.008 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011538283