SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Earnings Management to Tunnel: Evidence from China's Listed Companies · Study

PreprintShelves

PreprintEarnings Management to Tunnel: Evidence from China's Listed Companies

Qiao Liu2004

OA

Preprintgreen2004

Earnings Management to Tunnel: Evidence from China's Listed Companies

Qiao Liu · Joe Zhou Lu

63 citations·0/0 files stored·SSRN Electronic Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 63 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1998Law and Finance 1997Legal Determinants of External Finance 1933The Modern Corporation and Private Property 2000Investor protection and corporate governance 2000The separation of ownership and control in East Asian Corporations 1988Financing Constraints and Corporate Investment 2003Earnings management and investor protection: an international comparison

Cited by

2014Institutional incentives and earnings quality: The influence of government ownership in China 2009Chinese Firms' Use of Management Accounting and Controls: Facilitators, Impediments, and Performance Effects 2005Tunneling in China: The Surprisingly Pervasive Use of Corporate Loans to Extract Funds from Chinese Listed Companies 2011Earnings management and the effect of earnings quality in relation to stress level and bankruptcy level of Chinese listed firms 2019State-controlled banks and income smoothing. Do politics matter?

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2005Business Groups in Emerging Markets: Paragons or Parasites?preprint · 15 shared references 2005Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Koreapreprint · 14 shared references 2005Corporate Governance and Developmentpreprint · 14 shared references 2007Corporate governance and earnings management in the Chinese listed companies: A tunneling perspectivearticle · 13 shared references 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Researchpreprint · 13 shared references 2001Controlling shareholders and corporate value: Evidence from Thailandarticle · 13 shared references

Details

Year2004

Typepreprint

Published2004-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations63

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2139/ssrn.349880

openalex_workW1495045110

Links

Imported from OpenAlex (CC0) — nothing here is generated.

2011

Is there an Expectations Gap in the Roles of Independent Directors? An Explorative Study of Listed Chinese Companies

2006An Empirical Study on Corporate Governance and Market Valuation in China

2006Management Accounting Practices in the People's Republic of China