The impact of XBRL on real earnings management : unexpected consequences of the XBRL implementation in China
Songsheng Chen, Jun Guo, Qingqing Liu, Xiaoxiao Tong
| Year of publication: |
2021
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|---|---|
| Authors: | Chen, Songsheng ; Guo, Jun ; Liu, Qingqing ; Tong, Xiaoxiao |
| Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 56.2021, 2, p. 479-504
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| Subject: | XBRL | Real earnings management | Technology | Risk aversion | Bilanzpolitik | Accounting policy | China | Elektronischer Datenaustausch | Electronic data interchange |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-020-00900-1 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012432680