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The impact of the CSRC Regulation No. 12-1996 on the credibility of Chinese IPO earnings forecasts
Sun, Jerry; Liu, Guoping - In: Global finance journal 20 (2009) 2, pp. 165-179
Persistent link: https://www.econbiz.de/10003877945
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The impact of COVID-19 pandemic on earnings management and the value relevance of earnings : US evidence
Liu, Guoping; Sun, Jerry - In: Managerial auditing journal 37 (2022) 7, pp. 850-868
Persistent link: https://www.econbiz.de/10013407318
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The Impact of Covid-19 Pandemic on Accounting Information : US Evidence
Liu, Guoping; Sun, Jerry - 2021
This study examines whether the COVID-19 pandemic affected accounting information in the US. We compare discretionary accruals and the explanatory power of earnings between 2019 and 2020. We document a significant increase in discretionary accruals from 2019 to 2020, suggesting that firms...
Persistent link: https://www.econbiz.de/10013312062