Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers

Pacific Basin Finance Journal

Volumn 35, Issue , 2015, Pages 317-339

  Zhu, Tingting ^a   Lu, Meiting ^b   Shan, Yaowen ^c   Zhang, Yuanlong ^a  

^a EAST CHINA NORMAL UNIVERSITY   (China)

^b MACQUARIE UNIVERSITY   (Australia)

^c UNIVERSITY OF TECHNOLOGY SYDNEY   (Australia)

Author keywords

Accrual based manipulation; Earnings management; Firm performance; Real activities manipulation; Reverse merger

Indexed keywords

EID: 84947802955     PISSN: 0927538X     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.pacfin.2015.01.008     Document Type: Article

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