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Real and accrual-based earnings management in the pre- and post-IFRS periods : evidence from China

Ho, Li-chin Jennifer; Liao, Qunfeng; Taylor, Martin - In: Journal of international financial management and accounting 26 (2015) 3, pp. 294-334

Persistent link: https://www.econbiz.de/10011438044

The impact of executive ethnic diversity on real earnings management

Liao, Qunfeng; Ouyang, Bo; Tang, Yi - In: Accounting horizons : a quarterly publication of the … 37 (2023) 4, pp. 149-175

Persistent link: https://www.econbiz.de/10014446165

Can short sellers constrain aggressive non-GAAP reporting?

Bhattacharya, Nilabhra; Christensen, Theodore E.; Liao, … - In: Review of accounting studies 27 (2022) 2, pp. 391-440

Persistent link: https://www.econbiz.de/10013273514

The Impact of Executive Ethnic Diversity on Real Earnings Management

Liao, Qunfeng; Ouyang, Bo; Tang, Yi - 2023

This study examines the impact of the ethnic diversity of executives on real earnings management (REM) using 21,217 firm-year observations for 2,209 U.S. public firms between 1993 and 2020. Social identity theory and top management team research suggest executive diversity enhances mutual...

Persistent link: https://www.econbiz.de/10014352617