Real earnings management, manipulation incentives and accounting conservatism : evidence from China
Kun Yuan, Detao Zeng, Xiangyi Yuan, and Fei Lan
| 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 | Manipulation | Prinzipal-Agent-Theorie | Agency theory | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/1540496X.2020.1852927 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013167054