... of management's detailed disclosure. Therefore, this study aims to examine the impact of IPO heterogeneous risk disclosure on earnings management motivations from the information transfer perspective of earnings management. Design/methodology/approach The sample includes 2,000 listed companies listed firms...

... selected top management who collude with the new controlling shareholder to avoid the risk of being taken over by control transfer. Findings This research explores that negative earnings management behavior may reduce the real premium of control transfer after deducting the “shell value”. The lower...

... corporate future stock price crash risk. Then, earnings management, tax avoidance and overinvestment are applied as the behavior choice of executive pay bandwagon to analyze the potential influencing channels. Findings Results indicate that the lower the executives’ pay is than the median pay level...

... the robustness of conclusions by eliminating endogenous problems and sample selection problems. Findings The empirical evidence reveals that corporate awards reduce management financial performance preference. This is reflected not only in reduced current period positive accruals earnings management, which...

... investigates the influence of performance appraisal system on earnings management. Design/methodology/approach Using a natural experiment that central government-owned enterprises (CGOEs) carried out economic value-added performance appraisal (EVA-PA) in 2010, the authors adapt difference-in-difference...

...Xiaonong Zhang; Sakthi Mahenthiran; Henry He Huang Purpose The purpose of this paper is to examine governance and earnings management implications of the delisting regulation in China, which designates firms with two consecutive losses as Special Treatment (ST) firms and delists such firms, should...

...Wang Lin; Men Rong Purpose The purpose of this paper is to verify whether the disclosure of other comprehensive income has effectively improved the transparency of corporate disclosure and thus effectively reduced earnings management. Design/methodology/approach In total, 391 valid samples...