Enterprises’ cost and earnings management are important links for the smooth operation of enterprises.Research on earni......

On February 15, 2006, the Ministry of Finance of the Peoples Republic of China formally announced the issuance of Accoun......

This study investigates the relationship between corporate governance and informative earnings management for Chinese li......

This study investigates how managers compensation incentives, as measured by equity-based executive compensation and man......

Do board mechanisms help to moderate the effects of CEO duality on earnings management? Previous research focusing on th......

　　Motivated by the disconnect between survey evidence documenting that executives prioritize implicit contracting(i.e.......

当市场意识到公司盈余管理行为无法完全避免时,对盈余管理动机的识别进而决定是否可以信任它就变得异常重要了。不同于之前文献围......

本文基于政策不确定性视角,利用地方领导人更替这一具有“准自然实验”性质的事件,检验了在官员更替期间上市公司是否会进行盈余管......