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Earnings Management and the Accrual Anomaly: Evidence from China

  • Published:2011-09 Issue:3 Volume:22 Page:205-245
  • ISSN:0954-1314
  • Container-title:Journal of International Financial Management & Accounting
  • language:en
  • Short-container-title:J. Int. Financ. Manage. Account.

Author:

Li Yuanpeng1,Niu Jianjun2,Zhang Ran3,Largay James A.4

Affiliation:

1. School of Management; Fudan University; Shanghai; 200433; China

2. Institute of Accounting and Finance; Shanghai University of Finance and Economics; Shanghai; 200433; China

3. Department of Accounting; Guanghua School of Management; Peking University; Beijing; 100871; China

4. Department of Accounting; Lehigh University; Bethlehem; PA; 18015

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Reference56 articles.

1. Financial Packaging of IPO Firms in China;Aharony;Journal of Accounting Research,2000

2. Bai , C.-E. Q. Liu F.M. Song The value of corporate control: Evidence from China's distressed firms 2002

3. Research on Exchange Listings and Delistings: A Review and Synthesis;Baker;Financial Practice and Education,1991

4. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition;Ball;Journal of Accounting Research,2006

5. Analyst Earnings Forecast Revisions and the Pricing of Accruals;Barth;Review of Accounting Studies,2004

Cited by 20 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Financial distress and the accrual anomaly;Journal of Contemporary Accounting & Economics;2022-12

2. Consequences of earnings management triggered by delisting regulation: Evidence in China;Journal of Accounting and Public Policy;2022-12

3. A six-factor asset pricing model of China's stock market from the perspective of institutional investors' dominance;International Journal of Emerging Markets;2022-10-20

4. The profitability effect: Insight from a dynamic perspective;International Review of Financial Analysis;2022-03

5. Fundamental anomalies and the size puzzle in China: A data mining approach;Finance Research Letters;2021-10
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