Articles with the same tag -- Department of Academic Journals, SUFE

| F23

Impact of Valuation Adjustment Mechanism on Earnings Management: Empirical Evidence Based on Listing Data of the New Third Board

He Ding, Ge Yan

The Valuation Adjustment Mechanism (VAM) is extensively employed in venture capital, and its merits and demerits have been subject to considerable controversy. However, due to a paucity of...

First published at: Oct 03, 2023

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doi:10.16538/j.cnki.jfe.20230714.401

Journal of Finance and Economics, Vol. 49, Issue 10, pp. 109 - 123

| F230

“Is the Failure of the Predecessor a Lesson for the Successor”? Empirical Research on the Path Dependence of Family Firms’ Earnings Management

Dong Xinge, Han Liangliang, Dong Yinghou

Family firms are in the period of inter-generational inheritance, and under the long-term impact of “family” culture and established institutional constraints, the concepts and behaviors...

First published at: Dec 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.06.007

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 06, pp. 93 - 107

| F275

Corporate Earnings Pressure and Supply Chain Real Earnings Management

Peng Muze, Jin Qinglu

Listed companies face multiple earnings pressures from stakeholders in their operations. When normal operations cannot achieve earnings expectations or having opportunistic motivations, co...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210816.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 156 - 169

| F275；F812.42

Intelligent Supervision and Earnings Management Choice：A Natural Experiment Based on Golden Tax-III

Zhu Kai, Pan Shuxin, Hu Mengmeng

This paper studies the impact of intelligent tax supervision on the decision of corporate earnings management. Companies determine earnings management strategies by weighing the marginal b...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210716.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 140 - 155

| F230

Stock Index Adjustments and Corporate Earnings Management：Based on a Quasi-natural Experiment

Liang Shangkun, Cui Huaigu, Yuan Chun

As one of the basic institutions of capital market, stock index adjustments have attracted extensive attention from researchers and investors. Existing research on stock index adjustments ...

First published at: Jul 03, 2021

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doi:10.16538/j.cnki.jfe.20200616.102

Journal of Finance and Economics, Vol. 47, Issue 07, pp. 124 - 138

| F230

A Study on the Relationship between Accrual Earnings Management and Cash Flow Manipulation

Wu Qiusheng, Ma Wenqi

Recently exposed financial fraud cases show that the financial manipulation means of enterprises are becoming more and more complex, showing the characteristics of the coordination between...

First published at: Feb 01, 2021

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doi:10.16538/j.cnki.jfe.20200419.101

Journal of Finance and Economics, Vol. 47, Issue 02, pp. 154 - 168

| F230；F239

Exemption Effects of Key Audit Matters: Real Earnings Management and Differentiation in the Disclosure of Key Audit Matters

Huang Lianghua, Tang Xiaoyan

The earnings management through accruals is just paper work. In order to control the risk, auditors can require the accountants to adjust the accounts after communicating with managers. Ho...

First published at: Feb 01, 2021

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doi:10.16538/j.cnki.jfe.20200316.101

Journal of Finance and Economics, Vol. 47, Issue 02, pp. 139 - 153

CORPORATE FINANCE | F270

A Study on the Relationship between Accounting Information Comparability and Corporate Risk-taking

Dong Zhu, Zhang Xin

The higher the level of corporate risk-taking is, the more inclined it is to choose the investment project with a higher risk and positive net present value. This risk selection has a sign...

First published at: Feb 20, 2021

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doi:10.16538/j.cnki.fem.20201111.201

Foreign Economics & Management, Vol. 43, Issue 02, pp. 36 - 50

CORPORATE GOVERNANCE | F270

Does Field Research Inhibit the Selective Disclosure of Listed Companies?

Liu Chen, Lv Kefu, Ruan Yongping

At present, the Chinese capital market is generally in the emerging and transitional stage, and the problem of information asymmetry between accounting information providers and general us...

First published at: Feb 20, 2021

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doi:10.16538/j.cnki.fem.20201128.202

Foreign Economics & Management, Vol. 43, Issue 02, pp. 20 - 35

| F272; F275

Research on the Double-Edge Effect of CEO Reputation on Real Earnings Management: “Strive for Fame by Profit” or “Sacrifice Profit to Duty”

Xu Ning, Zhang Yang, Xu Xiangyi

Real earnings management has become an important method for listed companies’ executives to manipulate accounting earnings for its high flexibility and concealment. Under the Chinese spec...

First published at: Aug 20, 2020

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doi:10.16538/j.cnki.jsufe.2020.04.008

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 04, pp. 107 - 122