Tunneling as an incentive for earnings management during the IPO process in China

Journal of Accounting and Public Policy

Volumn 29, Issue 1, 2010, Pages 1-26

  Aharony, Joseph ^a,b   Wang, Jiwei ^c   Yuan, Hongqi ^d  

^a TEL AVIV UNIVERSITY   (Israel)

^b UNIVERSITY OF ADELAIDE   (Australia)

^c SINGAPORE MANAGEMENT UNIVERSITY   (Singapore)

^d FUDAN UNIVERSITY   (China)

Author keywords

Earnings management; Initial public offering; Related party transactions; Tunneling

Indexed keywords

EID: 73649104378     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2009.10.003     Document Type: Article

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