Earnings manipulation and similarity of annual report disclosure : evidence from China
Year of publication: |
2023
|
---|---|
Authors: | Wang, Yonghai ; Ye, Qingyun ; Wang, Jenny Jing ; Wang, Yunqian |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 63.2023, S1, p. 1137-1156
|
Subject: | earnings manipulation | Management Discussion and Analysis | similarity | China | Bilanzpolitik | Accounting policy | Manipulation | Unternehmenspublizität | Corporate disclosure | Gewinnermittlung | Profit determination | Gewinn | Profit |
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