Government assisted earnings management in China
By Xiao Chen, Chi-Wen Jevons Lee, Jing Li. 2008
308 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/c061472fcf6fe671f68db244fb6d0c75e53fa297
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In Accounting
- Cheng (Colin) Zeng
- Lutao Ning
- Xiaoqiu Song
- Jing‐Ming Kuo
- Edward Lee
- Martin Walker
- Wenxuan Hou
- Douglas J. Cumming
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…”
- China's 'Mercantilist' Government Subsidies, the Cost of Debt and Firm Performance (2018, unknown): “Pre-subsidy ROA: Prior studies (Chen et al., 2008; Lee et al., 2014) suggest that local governments are likely to assist the listed firms in their jurisdictions to engage in earnings management.”
- Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China? (2014, background): “Financial assistance is provided through subsidies and favorable loans from state banks (Chen et al. 2008).”
- Do Chinese government subsidies affect firm value (2014, background): “Furthermore, state subsidies to distressed firms are more likely to be used to artificially inflate reported earnings to avoid delisting (Chen et al., 2008), which undermines the credibility of reported earnings to outside investors in the stock market.”
- Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China (2011, unknown): “fiscal subsidies (Chen et al., 2008).”
- Risks in China's Financial System (2018, unknown): “Strict enforcement would have disqualified some SOEs for IPOs as they relied on earnings management to satisfy the IPO requirement on IPOs, e.g., Aharony, Lee, and Wong (2000), Chen, and Yuan (2004), Chen, Lee, and Li (2008), Allen, Qian, Shan, and Zhu (2017).”