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The quality of financial reporting in China: An examination from an accounting restatement perspective

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References

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382 cited

2002The Effect of 10k Restatements on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings228 cited

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2021Executives’ gender-diversity, education, and firm’s bankruptcy risk: Evidence from China49 cited
2015Accounting restatements and audit quality in China46 cited
2023Can blockchain technology be effectively integrated into the real economy? Evidence from corporate investment efficiency42 cited
2019Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China41 cited
2024Are family firms green?40 cited
2016Corporate governance in China: a review37 cited
2019Controlling Shareholder’s Share Pledging and Firm’s Auditor Choice36 cited
2020Corporate Governance Determinants of Financial Restatements: A Meta-Analysis35 cited
2021Does securities enforcement improve disclosure quality? An examination of Chinese listed companies' restatement activities32 cited
2023Firms’ digital transformation and management earnings forecasts: Evidence from China30 cited
2016Does the reputation mechanism of media coverage affect earnings management?30 cited
2020Financial restatements and sell-side analysts' stock recommendations: evidence from Malaysia28 cited