Real earnings management, manipulation incentives and accounting conservatism : evidence from China
Year of publication: |
2022
|
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Authors: | Yuan, Kun ; Zeng, Detao ; Yuan, Xiangyi ; Lan, Fei |
Published in: |
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 58.2022, 4, p. 939-951
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Subject: | accounting conservatism | accounting regulatory environment | corporate governance | incentive | Real earnings management | Bilanzpolitik | Accounting policy | China | Corporate Governance | Corporate governance | Rechnungswesen | Accounting | Konservatismus | Conservatism |
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