Does short selling reduce classification shifting?—— Exploration of market-oriented governance mechanism

Author:

He Meng,Bai Xuelian,Zhang Junrui

Funder

Capital University of Economics and Business

National Natural Science Foundation of China

Publisher

Elsevier BV

Reference68 articles.

1. Letting the “tail wag the dog”: The debate over GAAP versus street earnings revisited;Abarbanell;Contemporary Accounting Research,2007

2. Income classification shifting and mispricing of core earnings;Alfonso;Journal of Accounting, Auditing and Finance,2015

3. Law, finance, and economic growth in China;Allen;Journal of Financial Economics,2005

4. Earnings management or forecast guidance to meet analyst expectations?;Athanasakou;Accounting and Business Research,2009

5. Earnings management using discontinued operations;Barua;The Accounting Review,2010

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