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【With the same tag:【real earnings management】 Found 6 articles】 /Page Order by: Asce Desc

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| F275

Corporate Earnings Pressure and Supply Chain Real Earnings Management

Peng Muze, Jin Qinglu

Listed companies face multiple earnings pressures from stakeholders in their operations. When normal operations cannot achieve earnings expectations or having opportunistic motivations, co...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210816.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 156 - 169

| F230

Stock Index Adjustments and Corporate Earnings Management：Based on a Quasi-natural Experiment

Liang Shangkun, Cui Huaigu, Yuan Chun

As one of the basic institutions of capital market, stock index adjustments have attracted extensive attention from researchers and investors. Existing research on stock index adjustments ...

First published at: Jul 03, 2021

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doi:10.16538/j.cnki.jfe.20200616.102

Journal of Finance and Economics, Vol. 47, Issue 07, pp. 124 - 138

| F230；F239

Exemption Effects of Key Audit Matters: Real Earnings Management and Differentiation in the Disclosure of Key Audit Matters

Huang Lianghua, Tang Xiaoyan

The earnings management through accruals is just paper work. In order to control the risk, auditors can require the accountants to adjust the accounts after communicating with managers. Ho...

First published at: Feb 01, 2021

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doi:10.16538/j.cnki.jfe.20200316.101

Journal of Finance and Economics, Vol. 47, Issue 02, pp. 139 - 153

| F272; F275

Research on the Double-Edge Effect of CEO Reputation on Real Earnings Management: “Strive for Fame by Profit” or “Sacrifice Profit to Duty”

Xu Ning, Zhang Yang, Xu Xiangyi

Real earnings management has become an important method for listed companies’ executives to manipulate accounting earnings for its high flexibility and concealment. Under the Chinese spec...

First published at: Aug 20, 2020

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doi:10.16538/j.cnki.jsufe.2020.04.008

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 04, pp. 107 - 122

| F270

Business Group, Income Tax Reform and Corporate Real Earnings Management

Hu Zhiying, Sun Li

This paper analyzes the differences in earnings management between business and non-business groups in one year after the enforcement of Reform of Income Tax Act in 2007. It finds that fac...

First published at: Apr 01, 2017

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doi:10.16538/j.cnki.fem.2017.04.003

Foreign Economics & Management, Vol. 39, Issue 04, pp. 25 - 40

| F275

Earnings Management and Executives' Compensation Contracts in the Macroeconomic Fluctuations

Li Zongyan, Qin Yu

Under the background of severe macro-economic fluctuations around 2008, this paper examines changes in earnings management strategies carried out by Chinese firms in the purpose of the ach...

First published at: Dec 01, 2016

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doi:10.16538/j.cnki.jfe.2016.12.012

Journal of Finance and Economics, Vol. 42, Issue 12, pp. 131 - 141

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