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Same Tag Articles
【With the same tag:【应计盈余管理】 Found 4 articles】
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| 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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(1134.6 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20200616.102
Journal of Finance and Economics
, Vol. 47, Issue 07
, pp. 124 - 138
| F230
A Study on the Relationship between Accrual Earnings Management and Cash Flow Manipulation
Wu Qiusheng
,
Ma Wenqi
Recently exposed financial fraud cases show that the financial manipulation means of enterprises are becoming more and more complex, showing the characteristics of the coordination between...
First published at: Feb 01, 2021
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(1028.7 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20200419.101
Journal of Finance and Economics
, Vol. 47, Issue 02
, pp. 154 - 168
| 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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(1249.6 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2016.12.012
Journal of Finance and Economics
, Vol. 42, Issue 12
, pp. 131 - 141
The Unification of the Tax Rates for Foreign and Domestic Enterprises,Tax Planning and the Choice of Earnings Management Methods
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(5090.5 KB) |
ESI
Journal of Finance and Economics
, Vol. 38, Issue 01
, pp. 136 - 145
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Foreign Economics & Management
Journal of Shanghai University of Finance and Economics
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