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Gone with the wind: An externality of earnings pressure · Study

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ArticleGone with the wind: An externality of earnings pressure

Zheng Liu2021

Article2021

Gone with the wind: An externality of earnings pressure

Zheng Liu · Hongtao Shen · Michael Welker · Ning Zhang · Yang Zhao

184 citations·0/0 files stored·Journal of Accounting and Economics

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

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References

2005The economic implications of corporate financial reporting 2003Earnings Management through Real Activities Manipulation 2009Misallocation and Manufacturing TFP in China and India *2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997Earnings management to avoid earnings decreases and losses 1999Earnings Management to Exceed Thresholds 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings 2011Creative accounting or creative destruction? Firm-level productivity growth in Chinese manufacturing

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Details

Year2021

Typearticle

Published2021-03-18

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations184

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1016/j.jacceco.2021.101403

openalex_workW3137718624

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