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An Empirical Study of Factors Affecting Sudden Deteriorations in Performance of Newly Listed Companies in China: 《Journal of Finance Research》2024年第1期19-23,共5页Shiqing Xie Jieqi Liu; Using the three Jones models,this paper analyzes earnings management in newly listed companies in China.We find that the use of earnings management practices is prevalent among firms in China and these practices incre...; 关键词：Sudden Deterioration in Performance Earnings Management UNDERWRITER SPONSOR

Debt Covenant Violation and Real Earnings Management:Evidence From the U.S.: 《China-USA Business Review》2024年第1期37-59,共23页YANG Yingjie ZHANG Wenjia; Purpose:This article examines the real earnings management activities of U.S.firms after their covenant violations.Design/methodology/approach:Regression discontinuity design is adopted to conduct the analysis.Finding...; 关键词：covenant violation earnings management real earnings management regression discontinuity design

Does the Internal Audit Function Play a Role in Mitigating Earnings Management?: 《Journal of Modern Accounting and Auditing》2024年第1期20-38,共19页Hella Dellai; This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Cor...; 关键词：earnings management internal audit emerging economies

Earnings Management of Chinese Listed Multinational Corporations被引量：1: 《China & World Economy》2023年第6期179-206,共28页Xingyu Lu Tong Qi Wenjing Xie; the National Natural Science Foundation of China(Nos.72203061,72303157,and 72173082);the Ministry of Education Project of Key Research Institute of Humanities and Social Sciences at Universities in China(No.22JJD790011);the Fundamental Research Funds for the Central Universities(No.2021ECNU-HLYT033).; This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investm...; 关键词：earnings management government subsidies multinational corporations outward foreign direct investment

Tax avoidance and earnings management:a neural network approach for the largest European economies: 《Financial Innovation》2023年第1期558-582,共25页Francisco J.Delgado Elena Fernández‑Rodríguez Roberto García‑Fernández Manuel Landajo Antonio Martínez‑Arias; gratefully acknowledge the funding from the Spanish Ministry of Science and Innovation,project MCI-21-PID2020-115183RB-C21.; In this study,we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions.This methodology allows us to dea...; 关键词：Tax avoidance Earnings management Artificial neural networks European Union

The high-speed railway opening and audit quality:Evidence from China: 《Economic and Political Studies》2023年第4期494-515,共22页Yurou Liu; supported by the Fundamental Research Funds for the Central Universities,and the Research Funds of Renmin University of China[Project No.20XNH095].; This study examines the effect of the high-speed railway operation on audit quality proxied by absolute abnormal accruals.Auditing is a complex activity that relies heavily on professional judgement and sufficient evi...; 关键词：High-speed railway geographic distance audit quality earnings management

Religiosity and bank earnings management:Revisiting international evidence: 《China Journal of Accounting Research》2023年第2期118-137,共20页Tanzina Akhter Abul Kalam Azad; The modernization theory forecasts a sharp declining effect of institutionalized religion on human behavior owing to the extensive economic development.However,this prediction is rejected and proved that religious val...; 关键词：Religiosity Earnings management Economic development BANKING

Tone of language,financial disclosure,and earnings management:a textual analysis of form 20-F被引量：1: 《Financial Innovation》2022年第1期1360-1383,共24页Shuangyan Li Guangrui Wang Yongli Luo; supported by the National Social Science Foundation of China(Grant No.17BJY019).; This study investigates the relationship between the tone of financial disclosures and managers’earnings management behavior using Form 20-F filings of Chinese firms listed in the U.S.during 2002–2014.The results sh...; 关键词：TONE Earnings management Textual analysis Financial statement

CEO Age, Earnings Management and Mergers & Acquisitions Evidence from China: 《Journal of Systems Science and Information》2022年第6期554-574,共21页Xinmiao FANG Jingxuan ZUO Yilin GAO Yan YU; Supported by the National Natural Science Foundation of China(71972057);the Key Project of Soft Science of Guangdong Provincial Department of Science and Technology(2020B1010010012)。; This paper explores the relationship between CEO age in target firms, earnings management, mergers and acquisitions decision-making, and performance by using a sample of Chinese firms from 2008 to 2017. We found that ...; 关键词：CEO age M&A decisionmaking M&A performance AEM

Does Dividend Policy Affect Earnings Management?Evidence From France: 《Journal of Modern Accounting and Auditing》2022年第1期33-43,共11页Olfa Ben Salah Anis Jarboui; The objective of this paper is to examine the impact of the dividend policy on earnings management in France.Note that in recent years,research on the determinants of earnings management has multiplied.However,little ...; 关键词：dividend policy earnings management French context

EARNINGS_MANAGEMENT