Fiscal support and earnings management
(2016)
Journal Article
He, G. (2016). Fiscal support and earnings management. The International Journal of Accounting, 51(1), 57-84. https://doi.org/10.1016/j.intacc.2016.01.009
It is well documented that firms tend to manipulate earnings before IPO (initial public offerings) and SEO (seasoned equity offerings). This study contributes to the literature by providing the first evidence on whether and how fiscal support in the... Read More about Fiscal support and earnings management.