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External financing and earnings management : evidence from international data
Zhang, Yuyang; Uchida, Konari; Dong, Liping - In: Research in international business and finance 54 (2020), pp. 1-17
Persistent link: https://www.econbiz.de/10012581390
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Earnings management of state-owned enterprises as a target : Evidence from China
Dong, Liping - 2019
We investigate earnings management of state-owned enterprises (SOEs) being a block trade target in China. Some block trades transfer control rights of SOEs to private parties (STP transactions) while others sell shares to another SOE (STS transactions). We find that SOEs manage earnings more...
Persistent link: https://www.econbiz.de/10012891528
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How do accounting standards and insiders' incentives affect earnings management?: evidence from China
Zhang, Yuyang; Uchida, Konari; Bu, Hua - In: Emerging markets review 16 (2013), pp. 78-99
Persistent link: https://www.econbiz.de/10010243166
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Earnings management of initial public offering firms : evidence from regulation changes in China
Liu, Jianlei; Uchida, Konari; Gao, Ruidong - In: Accounting and finance : journal of the Accounting … 54 (2014) 2, pp. 505-537
Persistent link: https://www.econbiz.de/10010373401