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【With the same tag:【earnings manipulation】 Found 2 articles】 /Page Order by: Asce Desc

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CORPORATE GOVERNANCE | F270

Judicial Improvement and Similarity of Annual Report Disclosure: Empirical Evidence from the Quasi-natural Experiment of Circuit Courts in China

Zhou Shengdi, Lan Faqin

To enhance regional judicial quality, the Supreme People’s Court of China has been establishing local circuit courts in phases since 2015. This paper utilizes the quasi-natural experiment...

First published at: Mar 20, 2025

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doi:10.16538/j.cnki.fem.20241024.203

Foreign Economics & Management, Vol. 47, Issue 03, pp. 53 - 69

CORPORATE GOVERNANCE | F270

The Impact of In-laws’ Involvement on Risk-taking Decisions in Family Firms: R&D Investment or Earnings Manipulation?

He Xiaogang, Qi Yangyang, Shu Xin

The antecedents of family firms’ risk-taking decisions have been the focus of scholarship for a long time. With more and more family members getting involved in business activities, there...

First published at: Mar 20, 2024

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doi:10.16538/j.cnki.fem.20220914.101

Foreign Economics & Management, Vol. 46, Issue 03, pp. 69 - 87

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