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Keywords: Mandatory contributions
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Journal Articles
Journal:
China Finance Review International
China Finance Review International (2021) 11 (4): 522–551.
Published: 28 June 2021
...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...
