Share pledging by controlling shareholders and real earnings management of listed firms*
Author:
Affiliation:
1. School of Economics and Management, Tsinghua University, China
2. Economics and Management School, Wuhan University, China
Funder
National Natural Science Foundation of China
Publisher
Informa UK Limited
Subject
General Business, Management and Accounting,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/21697213.2018.1513676
Reference28 articles.
1. Overvaluation and the Choice of Alternative Earnings Management Mechanisms
2. Accrual-based and real earnings management activities around seasoned equity offerings
3. Equity Incentives and Earnings Management
4. Corporate ownership structure and the informativeness of accounting earnings in East Asia
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