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“Keep silent and make money”: Institutional patterns of earnings management in China · Study

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Article“Keep silent and make money”: Institutional patterns of earnings management in China

Shaomin Li2011

Article2011

“Keep silent and make money”: Institutional patterns of earnings management in China

Shaomin Li · David D. Selover · Michael T. Stein

78 citations·0/0 files stored·Journal of Asian Economics

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1991Institutions, Institutional Change and Economic Performance 1988China statistical yearbook 2005Performance matched discretionary accrual measures 1997Earnings management to avoid earnings decreases and losses 1985The effect of bonus schemes on accounting decisions 1999Earnings Management to Exceed Thresholds 2011The effects of bonus schemes on accounting decisions 1995The information content of losses

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2014How much can we trust the financial report?2017The effect of the CEO’s characteristics on EM: evidence from Jordan 2018Do governance mechanisms deter earnings management and promote corporate social responsibility?2016Earnings Management and Board Structure 2022Foreign ownership and earnings management 2022Corporate social responsibility and firm performance 2017

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Year2011

Typearticle

Published2011-07-07

VenueJournal of Asian Economics

ISSN-L1049-0078

Languageen

Citations78

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.asieco.2011.06.003

openalex_workW1992989155

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The effect of CEOs’ characteristics on forward-looking information

2015The perception of earnings management motivations in Saudi public firms