Corporate earnings management strategy under environmental regulation : evidence from China
Jintao Zhang, Taoyong Su, Li Meng
| Year of publication: |
2024
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|---|---|
| Authors: | Zhang, Jintao ; Su, Taoyong ; Meng, Li |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier Science, ISSN 1059-0560, ZDB-ID 2026509-8. - Vol. 90.2024, p. 154-166
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| Subject: | Central environmental protection inspection | Discretionary accruals | Earnings management | Environmental investment | Environmental regulation | Real activity manipulation | Bilanzpolitik | Accounting policy | China | Umweltpolitik | Environmental policy | Umweltschutz | Environmental protection | Umweltschutzinvestition | Rückstellung | Accrual | Umweltmanagement | Environmental management | Umweltstandard | Environmental standard | Manipulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2023.11.013 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014446894