When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies

When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies

Information availability, firm performance, idiosyncratic volatility and bankruptcy-risk vary across the Corporate Life Cycle (CLC) stages. The purpose of this paper is to examine whether CLC stages explain firm’s propensity to engage in both accrual base and real earning management practices in the...

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Bibliographic Details
Main Authors: Ammar Hussain, Minhas Akbar, Muhammad Kaleem Khan, Ahsan Akbar, Mirela Panait, Marian Catalin Voica
Format: Article
Language:English
Published: MDPI AG 2020-12-01
Series:Journal of Risk and Financial Management
Subjects:
corporate life cycle
earnings management
accruals-base earnings management
real earnings management
China
debt covenants
Online Access:https://www.mdpi.com/1911-8074/13/12/313

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https://www.mdpi.com/1911-8074/13/12/313

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