Environmental regulation and real earnings management : evidence from the SO2 emissions trading system in China
Xiaoqi Chen, Weiping Li, Zifang Chen, Jiashun Huang
| Year of publication: |
2022
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|---|---|
| Authors: | Chen, Xiaoqi ; Li, Weiping ; Chen, Zifang ; Huang, Jiashun |
| Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 46.2022, 2, p. 1-11
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| Subject: | Corporate governance | Real earnings management | Information asymmetry | SO2 emissions | Bilanzpolitik | Accounting policy | China | Schwefelemissionen | Sulphur emissions | Emissionshandel | Emissions trading | Corporate Governance | Asymmetrische Information | Asymmetric information |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2021.102418 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013341822