Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China

By Li‐Chin Jennifer Ho, Qunfeng Liao, M. Taylor. 2015

126 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/598d96dd4048046a8919435342d02f49902df236

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In Accounting

1. María Alvarado
2. Laura Muro
3. Paolo Saona

Citations in the corpus

• How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “Ho , Liao, and Taylor (2015), Pelucio-Grecco, Geron, Begas, and Cavalcante (2014), and Kabir, Laswad, and Islam (2010) analyze how earnings management can be restricted by changes in accounting regulations for samples of firms from Spain, Brazil, and New Zealand, respectively.”