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GDP growth incentives and earnings management: evidence from China
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- Li, Xinyu & Wang, Huacheng & Li, Rong, 2023. "A hidden channel of “blood transfusion”: Internal capital market subsidies and zombie firms," The British Accounting Review, Elsevier, vol. 55(6).
- Kong, Dongmin & Kong, Gaowen & Liu, Shasha & Zhu, Ling, 2022. "Does competition cause government decentralization? The case of state-owned enterprises," Journal of Comparative Economics, Elsevier, vol. 50(4), pages 1103-1122.
- Pavol Durana & Lucia Michalkova & Andrej Privara & Josef Marousek & Milos Tumpach, 2021. "Does the life cycle affect earnings management and bankruptcy?," Oeconomia Copernicana, Institute of Economic Research, vol. 12(2), pages 425-461, June.
- Zhang, Guanglong, 2023. "Regulatory-driven corporate greenwashing: Evidence from “low-carbon city” pilot policy in China," Pacific-Basin Finance Journal, Elsevier, vol. 78(C).
- Liang, Quanxi & Huang, Jinlan & Liang, Mingjun & Li, Jingxiang, 2024. "Economic growth targets and bank risk exposure: Evidence from China," Economic Modelling, Elsevier, vol. 135(C).
- Andrew B. Jackson, 2022. "Residuals from two‐step research designs," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4345-4358, December.
- Liu, Lihua & Cao, Lele & Cao, Yuqiang & Lu, Meiting & Shan, Yaowen, 2024. "VAT credit refunds and firm productivity: Evidence from China's VAT reform," International Review of Financial Analysis, Elsevier, vol. 93(C).
- Beladi, Hamid & Hou, Qingsong & Hu, May, 2022. "The party school education and corporate innovation: Evidence from SOEs in China," Journal of Corporate Finance, Elsevier, vol. 72(C).
- Wei Cao & Martina Linnenluecke & Jinfang Tian & Rui Xue & Huan Yang, 2023. "How does investor attention affect energy firms' managerial opportunistic behavior? New evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 5025-5043, November.
- Wang, Delu & Chen, Fan & Mao, Jinqi & Liu, Nannan & Rong, Fangyu, 2022. "Are the official national data credible? Empirical evidence from statistics quality evaluation of China's coal and its downstream industries," Energy Economics, Elsevier, vol. 114(C).
- Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad, 2022. "Real earnings management: A review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4279-4344, December.
- Ma, Guangyuan & Wang, Yihong & Xu, Yekun & Zhang, Limin, 2023. "The breadth of ownership and corporate earnings management," Finance Research Letters, Elsevier, vol. 52(C).
- Chen, Jiachun & Chen, Xia & Hou, Qingsong & Hu, May, 2021. "Haste doesn't bring success: Top-down amplification of economic growth targets and enterprise overcapacity," Journal of Corporate Finance, Elsevier, vol. 70(C).
- Ren, Meixu & Ke, Konglin & Yu, Xin & Zhao, Jinxuan, 2023. "Local governments' economic growth target pressure and bank loan loss provision: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 87(C), pages 1-14.
- Wil Martens & Prem Yapa & Maryam Safari, 2021. "Earnings Management in Frontier Market: Do Institutional Settings Matter?," Economies, MDPI, vol. 9(1), pages 1-19, February.
- Minfeng Yu & Yi Si & Gaoliang Tian & Lei Zhang, 2023. "Climate risk and audit fees: An international study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 4989-5025, December.
- Yu Gong & Seung Uk Choi, 2021. "State Ownership and Accounting Quality: Evidence from State-Owned Enterprises in China," Sustainability, MDPI, vol. 13(15), pages 1-17, August.
- Qian Sai & Yanxi Li & Yanwen Liu & Heng Zhao & Shanshan Ouyang, 2024. "Audit report information improvement and earnings management," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(1), pages 425-442, January.
- Liu, Chengyun & Su, Kun & Zhang, Miaomiao, 2021. "Water disclosure and financial reporting quality for social changes: Empirical evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
- Liu, Jianhua & Liu, Jingjun & Tang, Zhenyang & Xu, Yue, 2024. "Provincial economic growth and firm excess investment: Evidence from China," Economic Modelling, Elsevier, vol. 137(C).
- Wang, Yanping & Yang, Shitian & Tang, Weizheng & Wei, Li, 2024. "Government GDP targets and corporate capacity expansion – Empirical evidence based on A-share listed companies," International Review of Financial Analysis, Elsevier, vol. 91(C).
- Ning, Shuying & Lin, Zhiyang, 2023. "Effect of accounting information manipulation on innovation: Evidence from China," Emerging Markets Review, Elsevier, vol. 56(C).
- Pan, Jianping & Weng, Ruoyu & Yin, Sirui & Fu, Xiaoqing (Maggie), 2022. "Central supervision and earnings management: Quasi-experimental evidence from China," The British Accounting Review, Elsevier, vol. 54(3).
- Zhao, Lei & Li, Na & Wu, Yanjun, 2023. "Institutional investors' site visits, information asymmetry, and investment efficiency," International Review of Financial Analysis, Elsevier, vol. 88(C).
- Qiankun Gu & Jeong‐Bon Kim & Ke Liao & Yi Si, 2023. "Decentralising for local information? Evidence from state‐owned listed firms in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 5245-5276, December.
- Niu, Yuhao & Wang, Sai & Wen, Wen & Li, Sifei, 2023. "Does digital transformation speed up dynamic capital structure adjustment? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
- Sun, Yanyang & Chen, Yu & Wu, Wenruo, 2024. "Short-term success and long-term failure? The case of GDP growth targets and corporate innovation," Pacific-Basin Finance Journal, Elsevier, vol. 84(C).
- Hao, Rubin & Liao, Guanmin & Ding, Wenhong & Guan, Wei, 2022. "The informativeness of regional GDP announcements: Evidence from China," Journal of Empirical Finance, Elsevier, vol. 67(C), pages 78-99.
- Li, Xiaoxia & Cai, Guilong & Lin, Bingxuan & Luo, Danglun, 2024. "Macroeconomic data manipulation and corporate investment efficiency: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 94(C).