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The Audit Opinion of Earnings Management in Listed Companies of China
earnings management financial sensitive zones financial sensitive accounts audit opinion
2007/7/4
The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed com...
Toward the Effect of Audit Quality on Earnings Management——Empirical Evidence from Manufacturing Enterprises Listed in Shanghai Stock Market
audit quality earnings management discretionary accruals dual audit non-dual Audit First Ten auditors non-First Ten auditors
2007/7/4
Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In ...
A Case Study of Earnings Management Practices
Accounts manipulation Creative accounting Big bath Income smoothing Earnings management Accounting choices
2010/10/20
The accounting policies of listed and unlisted companies alike have become the focus of much research over the past few years. Numerous studies have attempted to clarify the frequent relationship betw...