| dc.contributor | 金融系 | |
| dc.creator (作者) | Huang, Tai-Hsin;Szczesny, A.;Lenk, A. | |
| dc.creator (作者) | 黃台心 | zh_TW |
| dc.date (日期) | 2008 | |
| dc.date.accessioned | 30-Mar-2015 17:39:03 (UTC+8) | - |
| dc.date.available | 30-Mar-2015 17:39:03 (UTC+8) | - |
| dc.date.issued (上傳時間) | 30-Mar-2015 17:39:03 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/74193 | - |
| dc.description.abstract (摘要) | art%3A10.1007%2Fs11846-008-0018-x.pdf | |
| dc.language | Review of Managerial Science , vol. 2, no. 2, pp. 129-160 | |
| dc.relation (關聯) | Real earnings management; Accounting earnings management; Regulatory incentives; China Securities Regulatory Commission; M41 Accounting; G28 Government Policy and Regulation | |
| dc.subject (關鍵詞) | Our study analyzes financial reporting data on earnings management from a rapidly changing economy—the PRC. Some Chinese regulatory reforms allow for an easy identification of incentives to engage in both accounting and real earnings management activities. In addition, straightforward economic reasoning suggests that firms incur different costs for pursuing these strategies, which leads to the possibility of a hierarchy or ranking of different earnings management practices. Our results show that accounting and real earnings management activities were significantly higher for firms in danger of missing a regulation imposed performance threshold. After controlling for the availability of the different instruments, our results provide weak evidence for a ranking of different earnings management activities. | |
| dc.title (題名) | Substitution, availability and preferences in earnings management: empirical evidence from China | |
| dc.type (資料類型) | article | en |
| dc.identifier.doi (DOI) | 10.1007/s11846-008-0018-x | en_US |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1007/s11846-008-0018-x | en_US |
