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Can government policies induce earnings management behavior? : evidence from Chinese public listed firms

Hu, Nan; Li, Xu; Liu, Ling; Qi, Baolei; Tian, Gaoling - In: Journal of international financial management and accounting 23 (2012) 3, pp. 187-207

Persistent link: https://www.econbiz.de/10010219440

CEO compensation and accruals management

Hao, Qian; Hu, Nan; Liu, Ling; Yao, Lee Jian - In: International journal of internet and enterprise … 8 (2012/14) 3, pp. 241-262

Persistent link: https://www.econbiz.de/10010411259

Managerial tenure and earnings management

Hu, Nan; Hao, Qian; Liu, Ling; Yao, Lee Jian - In: International journal of accounting and information … 23 (2015) 1, pp. 42-59

Persistent link: https://www.econbiz.de/10011297520

Credit default swaps and borrowers' real earnings management : evidence from credit default swap initiation

Wang, Yuxuan; Fang, Ruirui; Hu, Nan; Huang, Rong - 2025

Persistent link: https://www.econbiz.de/10015358628

Credit Default Swaps and Earnings Management

Hu, Nan - 2017

In this study, we examine the association between the initiation of credit default swaps (CDS) trading and firms' earnings management behavior. Since CDS contracts help creditors transfer credit risk, creditors tend to be tough in debt renegotiations. Anticipating tough creditors, CDS firms may...

Persistent link: https://www.econbiz.de/10012961879

The impact of air pollution on financial reporting quality : evidence from China

Hu, Nan; Xue, Xingnan; Liu, Ling - In: Accounting and finance 62 (2022) 3, pp. 3609-3644

Persistent link: https://www.econbiz.de/10013468226