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卖空威胁与实际盈余管理——国际证据

IF 0.9 Q3 BUSINESS, FINANCE
Journal of International Accounting Research Pub Date : 2020-06-01 DOI:10.2308/jiar-19-042
Haiyan Jiang, Yafeng Qin, M. Bai
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引用次数: 11

摘要

本文研究了国际环境下卖空威胁对经理人盈余管理选择的影响。利用2003年至2015年间来自22个国家的数据，我们发现。。。
本文章由计算机程序翻译，如有差异，请以英文原文为准。
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Short-Selling Threats and Real Earnings Management—International Evidence
This paper investigates the effect of short selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that sho...
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来源期刊
Journal of International Accounting Research
Journal of International Accounting Research BUSINESS, FINANCE-
CiteScore
1.40
自引率
16.70%
发文量
19
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