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    政大機構典藏 > 商學院 > 金融學系 > 期刊論文 >  Item 140.119/74193
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/74193

    Title: Substitution, availability and preferences in earnings management: empirical evidence from China
    Authors: Huang, Tai-Hsin;Szczesny, A.;Lenk, A.
    Contributors: 金融系
    Keywords: Our study analyzes financial reporting data on earnings management from a rapidly changing economy—the PRC. Some Chinese regulatory reforms allow for an easy identification of incentives to engage in both accounting and real earnings management activities. In addition, straightforward economic reasoning suggests that firms incur different costs for pursuing these strategies, which leads to the possibility of a hierarchy or ranking of different earnings management practices. Our results show that accounting and real earnings management activities were significantly higher for firms in danger of missing a regulation imposed performance threshold. After controlling for the availability of the different instruments, our results provide weak evidence for a ranking of different earnings management activities.
    Date: 2008
    Issue Date: 2015-03-30 17:39:03 (UTC+8)
    Abstract: art%3A10.1007%2Fs11846-008-0018-x.pdf
    Relation: Real earnings management; Accounting earnings management; Regulatory incentives; China Securities Regulatory Commission; M41 Accounting; G28 Government Policy and Regulation
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1007/s11846-008-0018-x
    DOI: 10.1007/s11846-008-0018-x
    Appears in Collections:[金融學系] 期刊論文

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