Regulations, Earnings Management, and Post-IPO Performance: The Chinese Evidence

By J. Kao, Donghui Wu, Zhifeng Yang. 2007

174 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/482fce5594d8b7790af1a0b60e3c94df6e15cc5f

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Donghui Wu
2. Zhifeng Yang
3. Ferdinand A. Gul
4. John Goodwin
5. Ebraheem Saleem Salem Alzoubi
6. S. Cahan
7. Gerald J. Lobo
8. Jerry Sun

Citations in the corpus

• Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2012, result): “…items or non-core earnings as another proxy for earnings quality is motivated by previous studies that find that Chinese companies tend to inflate earnings by timing the execution of transactions pertaining to below-the-line items (Chen and Yuan 2004; Haw et al. 2005; Kao et al. 2009).”
• Do school ties between auditors and client executives influence audit outcomes (2016, unknown): “firms have strong incentives to manage reported earnings to meet these specific targets (e.g., Aharony et al. 2000; Chen and Yuan, 2004; Haw et al., 2005; Kao et al., 2009).”