...Yekun Xu; Yameng Zhang; Jiayu Zhao Purpose This study aims to investigate whether and how the executive military experience influences accrual-based earnings management and real earnings management. Design/methodology/approach Based on a sample of 4,392 listed firms in China between 2006...

... governance issues that impact firm performance (Almansour et al., 2016). After financial misconduct, firms could focus more on short-term performance to please investors and repair their reputation. Prior studies show that financial misconduct is associated with more earnings management...

...Peng Wu; Lei Gao; Xiao Li Purpose This paper aims to investigate the relationship between earnings management and media reports, assess the roles played by the media in determining the reputation mechanism and examine whether the media has an influence on executives’ behavior in the case...

...Professor Yuanhui Li ,Prof. John Ferguson; Peng Wu; Lei Gao; Tingting Gu Purpose – The purpose of this study is to explore the relationships among business strategy, market competition and earnings management. Design/methodology/approach – This paper uses 2,037 Chinese A-share listed firms...

... that R&D activities are subject to earnings management, and managers adjust R&D budget based on year-to-year earnings performance, showing a short-term focus on profits. As pointed out by David et al. (2001) , managers face a temporal tradeoff: R&D expenditures are incurred...