...Gaowen Kong Purpose The authors emphasize the information role of earnings management and how it may be used to “mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers.” Specifically...

...Yiyi Qin; Jun Cai; Steven Wei Purpose In this paper, we aim to answer two questions. First, whether firms manipulate reported earnings via pension assumptions when facing mandatory contributions. Second, whether firms alter their earnings management behavior when the Financial Accounting Standard...

... manipulation. Zhenzhen Sun can be contacted at: zsun@umassd.edu 23 09 2019 08 02 2020 08 03 2020 12 03 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Corporate governance Discretionary accruals Earnings management...

...Huaili Lyu; Conghui Yang Purpose The purpose of this paper is to examine the certification and monitoring motivations of third-party underwriting and its effects on credit spreads and earnings management of bank issuers. Design/methodology/approach Ordinary least squares is used to examine...

...Shasha Liu Purpose The purpose of this paper is to investigate if earnings management affects the trades of different investors prior to earnings announcements. Design/methodology/approach Using a unique account-level trading data set from the Chinese stock market, the author investigates...

...Dongming Kong Purpose The purpose of this paper is to test a catering theory by examining impacts of minority shareholders’ pressures on earnings management (EM), and attempt to answer: what is the role of minority shareholders participation (MSP) in corporate governance? and does MSP serve...

...Tao Li; Mi Luo; David Ng Purpose – The purpose of this paper is to document earnings management of Chinese firms. Design/methodology/approach – The paper takes advantage of the introduction of stringent delisting requirements around 2000 that non-cross-listed firms with consecutive earnings...