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Fixing the Core, Earnings Management, and Sustainable Emergence from Financial Distress : Evidence from China’s Special Treatment System

Jing, Jiao; Leung, Kenneth; Ng, Jeffrey; Zhang, Janus Jian - 2021

Throughout their business life cycle, firms may experience financial distress. Successful emergence from such distress is important to their multiple stakeholders. Using a sample of publicly listed firms in China that emerged from Special Treatment (an indicator of delisting risk), we focus on...

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Attention to corporate disclosure and earnings Management : evidence from downloads of SEC filings

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Fixing the core, earnings management, and sustainable emergence from financial distress : evidence from China's special treatment system

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Hedge fund intervention and accounting conservatism

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