Purpose Under the background of economic and technological globalization, all countries will pay attention to science and technology innovation policies. At this time, the era of innovation policy plays an important role. In order to thoroughly implement the spirit of the 19th National Congress...

This study investigates whether firms with fraudulent financial reporting time their earnings announcements strategically and finds that fraudulent firms are more likely to disclose their earnings in the after-market hours during their fraud periods to postpone fraud detection. Cross-sectional...