Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China-Reference-Cited by-同舟云学术

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Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China

Published:2016-08-03 Issue:2 Volume:152 Page:365-392
ISSN:0167-4544
Container-title:Journal of Business Ethics
language:en
Short-container-title:J Bus Ethics

Author:

Du Xingqiang,Li Xu,Liu Xuejiao,Lai Shaojuan

Funder

The National Natural Science Foundation of China

Publisher

Springer Science and Business Media LLC

Subject

Law,Economics and Econometrics,Arts and Humanities (miscellaneous),General Business, Management and Accounting,Business and International Management

Link

http://link.springer.com/article/10.1007/s10551-016-3278-4/fulltext.html

Reference76 articles.

1. Adhikari, A., Derashid, C., & Zhang, H. (2006). Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia. Journal of Accounting and Public Policy, 25(5), 574–595.

2. Agrawal, A., & Knoeber, C. R. (2001). Do some outside directors play a political role? Journal of Law and Economics, 44(1), 179–198.

3. Aharony, J., Lee, C. W. J., & Wong, T. J. (2000). Financial packaging of IPO firms in China. Journal of Accounting Research, 38(1), 103–126.

4. Aharony, J., Wang, J., & Yuan, H. (2010). Tunneling as an incentive for earnings management during the IPO process in China. Journal of Accounting and Public Policy, 29(1), 1–26.

5. Armstrong, C. S., & Vashishtha, R. (2012). Executive stock options, differential risk-taking incentives, and firm value. Journal of Financial Economics, 104(1), 70–88.

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