...Lizhu Ma; Fangjun Wang; Shaojun Zhang Purpose This study aims to investigate whether the capitalization of development costs among Chinese listed firms reflects genuine research and development (R&D) progress or opportunistic earnings management by distinguishing between normal...

... restrict the sample to non-utility and non-financial firms. Our sample selection procedure is explained in detail in Table 1 . We have a total of 25,794 firms and 67,509 firm-year observations for the cross-sectional analysis. Audit quality Earnings quality Earnings management Private-subsidiary...

... and two-step system panel generalized methods of moments (GMM) estimator. Findings TO positively affects income smoothing (earnings management) across BRICS commercial banks. The effect is clearer in banks that make financial reports under the IFRS. Path analysis reveals that the effect...

..., to the authors’ best knowledge, there is a dearth of evidence on whether numerological superstition affects corporate behavior. This study fills this void by examining the association between investors’ numerological superstition and earnings management using Chinese data. Design/methodology/approach Chinese...

... that the market is skeptical of earnings management by these firms. This market underreaction is more pronounced for firms with weak external monitoring. Further analysis shows that meeting or just beating analyst forecasts is indicative of superior future financial performance. The authors do not find firms...