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Applied Economics Letters Volume 30, 2023 - Issue 11
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Research Article

Institutional investment horizon, state ownership, and earnings management: evidence from China

Zhihao WangSchool of Management, Zhejiang University of Technology, Hangzhou, Zhejiang, ChinaORCID Iconhttps://orcid.org/0000-0002-2713-9913View further author information
ORCID Icon,
Kezhi LiaoSchool of Management, Zhejiang University of Technology, Hangzhou, Zhejiang, ChinaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-6077-7503View further author information
ORCID Icon &
Weidong AnSchool of Management, Zhejiang University of Technology, Hangzhou, Zhejiang, ChinaView further author information
Pages 1505-1521 | Published online: 20 Apr 2022

References

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  • Megginson, W. L., B. Ullah, and Z. Wei. 2014. “State Ownership, Soft-budget Constraints, and Cash Holdings: Evidence from China’s Privatized Firm.” Journal of Banking & Finance 48: 276–291. doi:10.1016/j.jbankfin.2014.06.011.
  • Roychowdhury, S. 2006. “Earnings Management through Real Activities Manipulation.” Journal of Accounting and Economics 42 (3): 335–370. doi:10.1016/j.jacceco.2006.01.002.

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