How do accounting standards and insiders' incentives affect earnings management?: evidence from China
Yuyang Zhang; Konari Uchida; Hua Bu
| Year of publication: |
2013
|
|---|---|
| Authors: | Zhang, Yuyang ; Uchida, Konari ; Bu, Hua |
| Published in: |
Emerging markets review. - Amsterdam [u.a.] : Elsevier, ISSN 1566-0141, ZDB-ID 2025202-X. - Vol. 16.2013, p. 78-99
|
| Subject: | Split-share structure reform | IFRS | Corporate governance | Earnings management | China | Bilanzpolitik | Accounting policy | Corporate Governance | Bilanzierungsgrundsätze | Accounting standards | Aktiengesellschaft | Listed company | Bilanzrecht | Accounting law |