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The real and accrual-based earnings management behaviors: evidence from the split share structure reform in China

The real and accrual-based earnings management behaviors: evidence from the split share structure reform in China
The real and accrual-based earnings management behaviors: evidence from the split share structure reform in China
0020-7063
101-136
Kuo, Jing-Ming
4ded9336-66d1-4a13-bc34-5473e6532eb6
Ning, Lutao
875c2a1a-5ee4-4cfb-824c-ae92097011f9
Song, Xiaoqi
337d9e81-d01f-4e3f-bbb0-2d654d91f916
Kuo, Jing-Ming
4ded9336-66d1-4a13-bc34-5473e6532eb6
Ning, Lutao
875c2a1a-5ee4-4cfb-824c-ae92097011f9
Song, Xiaoqi
337d9e81-d01f-4e3f-bbb0-2d654d91f916

Kuo, Jing-Ming, Ning, Lutao and Song, Xiaoqi (2014) The real and accrual-based earnings management behaviors: evidence from the split share structure reform in China. The International Journal of Accounting, 49, 101-136. (doi:10.1016/j.intacc.2014.01.001).

Record type: Article

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More information

Published date: 2014
Organisations: Centre of Excellence for International Banking, Finance & Accounting

Identifiers

Local EPrints ID: 361047
URI: http://eprints.soton.ac.uk/id/eprint/361047
ISSN: 0020-7063
PURE UUID: 1465c916-5bea-44f7-b506-bc86c14aaddb

Catalogue record

Date deposited: 13 Jan 2014 10:16
Last modified: 09 Nov 2021 00:54

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Contributors

Author: Jing-Ming Kuo
Author: Lutao Ning
Author: Xiaoqi Song

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