Recently, the private aesthetic plastic surgery industry in China is developing rapidly and has become the fourth largest service industry of the country which contributes to 1.2% portion of the national GDP and helps to improve employment. Thus, the sustainable development of the industry plays...

This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....