Regulatory incentives for earnings management through asset impairment reversals in China

Journal of Accounting, Auditing and Finance

Volumn 24, Issue 4, 2009, Pages 589-620

  Chen, Shimin ^a   Wang, Yuetang ^b   Zhao, Ziye ^c  

^a CHINA EUROPE INTERNATIONAL BUSINESS SCHOOL   (China)

^b NANJING UNIVERSITY   (China)

^c SHANGHAI UNIVERSITY OF FINANCE AND ECONOMICS   (China)

Author keywords

Accounting discretion; Asset impairment reversals; Earnings management; Regulatory incentives

Indexed keywords

EID: 71949106430     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X0902400405     Document Type: Article

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