Local Government Fiscal Stress and Earnings Management: Evidence from China-Reference-Cited by-同舟云学术

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Local Government Fiscal Stress and Earnings Management: Evidence from China

Published:2024-09-08 Issue: Volume: Page:1-27
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Kong Dongmin¹^ORCID,Sharma Susan S²,Zhu Ling³

Affiliation:

1. School of Economics, Huazhong University of Science and Technology, Wuhan, People’s Republic of China,

2. Department of Finance, Deakin Business School, Deakin University, Melbourne, Australia,

3. School of Management, Huazhong University Science and Technology, Wuhan, People's Republic of China

Funder

National Social Science Foundation of China

National Natural Science Foundation of China

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2024.2385709

Reference40 articles.

1. The association between book-tax conformity and earnings management

2. Organizational structure and earnings quality of private and public firms

3. Rent Seeking and Government Ownership of Firms: An Application to China's Township–Village Enterprises

4. The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China

5. GDP growth incentives and earnings management: evidence from China

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