Earnings management at rights issues thresholds—Evidence from China☆

By Qiao Yu, Bingxin Du, Qian Sun. 2006

130 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/9a07be0f9a53f45f60a421f8132b4319a343d84f

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In Accounting

1. Xiaoqiu Song
2. Lutao Ning
3. Jing‐Ming Kuo

Citations in the corpus

• The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China (2014, background): “Similarly, others (Chen et al., 2008; Cheng, Aerts, & Jorissen, 2010; Jian&Wong, 2010; Jiang &Wang, 2008; Liu & Lu, 2004; Yu et al., 2006) document that controlling shareholders tunnel resources or prop up earnings in the form of related party transactions, transfer pricing, or corporate loans and…”