Advanced search
Publication Cover
Asia-Pacific Journal of Accounting & Economics Volume 26, 2019 - Issue 6
Submit an article Journal homepage
633
Views
7
CrossRef citations to date
0
Altmetric
Articles

Earnings management of Chinese central state-owned enterprises – the effects of state level incentives*

Hong FanDepartment of Accounting, Sobey’s School of Business, Saint Mary University, Halifax, Canada
&
Xiaofei SongDepartment of Accounting, Sobey’s School of Business, Saint Mary University, Halifax, CanadaCorrespondence[email protected]
Pages 643-658 | Received 11 Sep 2016, Accepted 19 Sep 2017, Published online: 06 Oct 2017

Citations (7)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (2)

Hong Fan, Amin Mawani & Liqiang Chen. (2023) The role of information asymmetry in closely-held firms’ tax and financial reporting choices. Accounting and Business Research 53:2, pages 185-209.
Read now
David Boll, Harry Müller & Marcus Sidki. (2022) Determining the drivers of earnings management among municipal enterprises: Evidence from Germany. Public Money & Management 42:7, pages 501-510.
Read now

Articles from other publishers (5)

Liqiang Chen, Hong Fan & Xiaofei Song. (2023) Impact of professor‐directors on Chinese firms' environmental performance. International Review of Finance 23:4, pages 696-720.
Crossref
Hong Fan & Liqiang Chen. (2022) Political connections, business strategy and tax aggressiveness: evidence from China. China Accounting and Finance Review 25:2, pages 125-144.
Crossref
Jiao Wang, Yaoyao Hu, Feimei Liao & Shulin Xu. (2023) Governance of non-state-owned shareholders and corporate capital structure decision: A mechanism test from the opportunistic behavior of management. PLOS ONE 18:1, pages e0281120.
Crossref
Marco Bisogno & Pierre Donatella. (2021) Earnings management in public-sector organizations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management 34:6, pages 1-25.
Crossref
Shengqiang Liu, Shu Lin, Zhaoyu Sun & Lihua Yuan. (2021) Earnings management and firms' investment behavior: The threshold effect of ROE. Emerging Markets Review 47, pages 100797.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.