Table 3 Top ten articles by CPY (as of... | Emerald Publishing

Table 3

Top ten articles by CPY (as of February 8, 2021)

No	Reference	Article	CPY
1	Chen et al. (2011)	Effects of audit quality on earnings management and cost of equity capital: Evidence from China	50.40
2	Ding et al. (2007)	Private vs state ownership and earnings management: Evidence from Chinese listed companies	32.50
3	von Hagen and Wolff (2006)	What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU	22.07
4	Chen et al. (2008)	Government assisted earnings management in China	21.69
5	Kao et al. (2009)	Regulations, earnings management, and post-IPO performance: The Chinese evidence	16.58
6	Wang and Yung (2011)	Do State Enterprises Manage Earnings More than Privately Owned Firms? The case of China	16.40
7	Rauch et al. (2011)	Fact and Fiction in EU-Governmental Economic Data	15.60
8	Ho et al. (2015)	Real and Accrual-Based Earnings Management in the Pre- and Post-IFRS Periods: Evidence from China	13.83
9	Lyu et al. (2018)	GDP management to meet or beat growth targets	9.67
10	Vinnari and Näsi (2008)	Creative accrual accounting in the public sector: “Milking” water utilities to balance municipal budgets and accounts	8.85

No	Reference	Article	CPY
1	Chen et al. (2011)	Effects of audit quality on earnings management and cost of equity capital: Evidence from China	50.40
2	Ding et al. (2007)	Private vs state ownership and earnings management: Evidence from Chinese listed companies	32.50
3	von Hagen and Wolff (2006)	What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU	22.07
4	Chen et al. (2008)	Government assisted earnings management in China	21.69
5	Kao et al. (2009)	Regulations, earnings management, and post-IPO performance: The Chinese evidence	16.58
6	Wang and Yung (2011)	Do State Enterprises Manage Earnings More than Privately Owned Firms? The case of China	16.40
7	Rauch et al. (2011)	Fact and Fiction in EU-Governmental Economic Data	15.60
8	Ho et al. (2015)	Real and Accrual-Based Earnings Management in the Pre- and Post-IFRS Periods: Evidence from China	13.83
9	Lyu et al. (2018)	GDP management to meet or beat growth targets	9.67
10	Vinnari and Näsi (2008)	Creative accrual accounting in the public sector: “Milking” water utilities to balance municipal budgets and accounts	8.85