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Value relevance, earnings management and corporate governance in China

Shan, Yuan George - In: Emerging markets review 23 (2015), pp. 186-207

Persistent link: https://www.econbiz.de/10011304138

Do Corporate Governance Mechanisms Impact on Earnings Quality? Evidence from IFRS Adoption in European Union

Liang, Jian - 2016

This study primarily explores the impact of International Financial Reporting Standards mandatory adoption on accruals quality in the United Kingdom and Germany from 2001 to 2009. Besides accounting standard, we argue that the effectiveness of corporate governance mechanisms could be used as a...

Persistent link: https://www.econbiz.de/10013007690

Does corporate digitalisation moderate real earnings management?

Lou, Zhukun; Li, Mingran; Shan, Yuan George; Ye, Ailin - In: Accounting and finance 64 (2024) 4, pp. 4157-4196

Persistent link: https://www.econbiz.de/10015165227

Other comprehensive income reporting and earnings management : evidence from China

Wang, Yan; He, Zhuqian; Shan, Yuan George; Liu, Xiaoying - In: Accounting forum : advancing the interdisciplinary and … 45 (2021) 4, pp. 389-410

Persistent link: https://www.econbiz.de/10013161633

Other comprehensive income, corporate governance, and firm performance in China

Wang, Yan; Shan, Yuan George; He, Zhuqian; Zhao, Changheng - In: Managerial and decision economics : MDE ; the … 43 (2022) 1, pp. 262-271

Persistent link: https://www.econbiz.de/10012796370