Regulatory Incentives for Earnings Management through Asset Impairment Reversals in China
Author:
Affiliation:
1. Department of Accounting and Finance China Europe International Business School
2. Department of Accounting Nanjing University
3. Research Institute of Accounting and Finance School of Accountancy Shanghai University of Finance and Economics
Publisher
SAGE Publications
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
http://journals.sagepub.com/doi/pdf/10.1177/0148558X0902400405
Reference36 articles.
1. Revaluations of fixed assets and future firm performance: Evidence from the UK
2. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
3. A Temporal Analysis of Earnings Surprises: Profits versus Losses
4. Earnings management to avoid earnings decreases and losses
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