Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China

By Charles J. P. Chen, Shimin Chen, X. Su. 2001

274 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/11d940437e2193730833f2c4afefdeda8bbe8155

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Citations in the corpus

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China (2011, unknown): “Many studies document evidence consistent with opportunistic earnings management behavior in response to the 10 percent rule in China (e.g., Jiang and Wei 1998; Chen 1998; Chen, Xiao, and Guo 2000; Chen et al. 2001a; Haw, Qi, Wu, and Wu 2003; Chen and Yuan 2004).”
A Political–economic Analysis of Auditor Reporting and Auditor Switches (2006, unknown): “receive qualifications ( Chen et al., 2001 ).”
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2012, background): “Moreover, previous studies find that in China earnings management is affected by the listing age (Chen et al. 2001) and local state ownership (Wang”
Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices (2002, background): “In addition, security regulations contain profitability targets that govern the eligibility for raising additional capital or determining delisting, both of which create strong incentives for earnings management (Chen et al. 2001; DeFond et al. 2000).”
Tunneling or Propping: Evidence from Connected Transactions in China (2011, result): “As documented by many previous studies such as Jiang and Wei (1998), Chen, Chen, and Su (2001), and Haw, Qi, Wu, and Wu (2005), the policy on the right to issue new shares also has unintended consequences in that the listed firms tend to manage their earnings in order to reach the ROE thresholds.”
The effect of audit adjustments on earnings quality: Evidence from China (2016, methodology): “…and small profits The discontinuity in the earnings distribution around zero is another widely used measure of audit quality for studies in China (Chen et al., 2001; Gul et al., 2013) and other countries (Carey and Simnett, 2006; Caramanis and Lennox, 2008; Francis and Wang, 2008; Francis and…”