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Do Firms Manipulate Earnings after Winning Public-Private Partnership Bids? Evidence from China

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We examine whether firms manipulate their reported earnings after winning investment project bids. China's adoption of the public-private partnership (PPP) provides a unique setting for our analysis. Using the PPP announcements to identify the firms participating in PPP projects, we find that...

Persistent link: https://www.econbiz.de/10012838828