Does internal control quality improve earnings persistence? Evidence from China's a-share market
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DOI: 10.1016/j.frl.2020.101890
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- Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
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- Hanwen Chen & Wang Dong & Hongling Han & Nan Zhou, 2017. "A comprehensive and quantitative internal control index: construction, validation, and impact," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 337-377, August.
- Abiot Tessema & Moo Sung Kim & Jagadish Dandu, 2018. "The impact of ownership structure on earnings quality: the case of South Korea," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(3), pages 129-141, August.
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Cited by:
- Li Xiong & Xiaoliang Long & Zhaoran Xu, 2022. "Cumulative Effect, Targeted Poverty Alleviation, and Firm Value: Evidence from China," Sustainability, MDPI, vol. 14(15), pages 1-17, July.
- Jiang, Honglan, 2024. "Market-oriented debt-to-equity swap and enterprise financial performance," Finance Research Letters, Elsevier, vol. 67(PA).
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