Wu, Peng; Gao, Lei; Gu, Tingting - In: Chinese Management Studies 9 (2015) 3, pp. 401-424
Purpose – The purpose of this study is to explore the relationships among business strategy, market competition and earnings management. Design/methodology/approach – This paper uses 2,037 Chinese A-share listed firms from 2010 to 2012 to test the research questions using regression...