GDP growth and earnings management: Evidence from China
Using data from China, we examine whether and how the incentive to boost GDP growth at the government level affects earnings management at the firm level. We find that firms in provinces with GDP growth lower than the national level or the average of the adjacent provinces are more likely to engage...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2020
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1995 https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=3022&context=soa_research |
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| Institution: | Singapore Management University |
| Language: | English |