Market Consequences of Earnings Management in Response to Security Regulations in China

By I. Haw, D. Qi, Donghui Wu, Woody Wu. 2005

244 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/ed24ca10a4ddca57a5ef2adc005c25bd7a2d291b

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Citations in the corpus

Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2012, result): “The adoption of below-the-line items or non-core earnings as another proxy for earnings quality is motivated by previous studies which find that Chinese firms tend to inflate earnings by timing the execution of transactions pertaining to below-the-line items (Chen and Yuan 2004; Haw et al. 2005).”
Regulations, Earnings Management, and Post-IPO Performance: The Chinese Evidence (2007, methodology): “The latter penalty is considered severe, as rights offerings are the principal method used by seasoned firms to raise equity capital in China (Haw et al., 2005).”
Government assisted earnings management in China (2008, background): “Hence listed SOEs are usually the largest companies in their 1 See Schipper (1989), Healy and Wahlen (1999), and Dechow and Skinner (2000) for details and references on earning management.”
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).”
Should Earnings Thresholds Be Used as Delisting Criteria in Stock Market (2008, methodology): “This methodology has already been used widely to test earnings management in various contexts (Degeorge et al., 1999; Dechow et al., 2003; Xue, 2003).12 In Chinese context, this methodology has been used by Haw et al. (2005) and Chen et al. (2001), among others.”
In the name of charity: Political connections and strategic corporate social responsibility in a transition economy (2015, background): “ROE is a commonly used accounting performance measure, but it is often manipulated in China’s listed firms (Haw et al., 2005).”
On the Predictability of Chinese Stock Returns (2010, unknown): “6 Jegadeesh and Titman (1993) show that stocks with better past returns subsequently earn higher returns, at horizons ranging from 3 to 12 months.”
Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China (2011, unknown): “Although such techniques as the Heckman (1979) two-stage procedure have been applied to correct this selectivity problem, Francis (2004, p.”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “This prediction follows because firms have an abandonment option and should not continue to engage in activities that generate losses (Hayn, 1995). While this relation is consistent with ERCs as a proxy for earnings quality, recent evidence in Li (2010) finds that investors tend to underweight losse”