Real earnings management: A review of the international literature

A Habib, D Ranasinghe, JY Wu, PK Biswas… - Accounting & …, 2022 - Wiley Online Library
We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

The impact of trade liberalization on firm productivity and innovation

P Shu, C Steinwender - Innovation Policy and the Economy, 2019 - journals.uchicago.edu
This chapter reviews the empirical economics literature on the impact of trade liberalization
on firms' innovation-related outcomes. We define and examine four types of shocks to trade …

The impact of corporate governance measures on firm performance: the influences of managerial overconfidence

TF Guluma - Future Business Journal, 2021 - Springer
The paper aims to investigate the impact of corporate governance (CG) measures on firm
performance and the role of managerial behavior on the relationship of corporate …

Corporate governance in China: A modern perspective

F Jiang, KA Kim - Journal of Corporate Finance, 2015 - Elsevier
This paper provides a modern overview of corporate governance in China and in doing so
highlights many corporate governance features and issues that are, for the most part, unique …

Corporate governance and earnings management in concentrated markets

M El Diri, C Lambrinoudakis, M Alhadab - Journal of Business Research, 2020 - Elsevier
This study examines the difference between high and low concentrated markets in using
accrual and real earnings management and the role of corporate governance in mitigating …

Common ownership, competition, and top management incentives

M Antón, F Ederer, M Giné… - Journal of Political …, 2023 - journals.uchicago.edu
We present a mechanism based on managerial incentives through which common
ownership affects product market outcomes. Firm-level variation in common ownership …

WTO accession and performance of Chinese manufacturing firms

L Brandt, J Van Biesebroeck, L Wang… - American Economic …, 2017 - aeaweb.org
We examine the effects of trade liberalization in China on the evolution of markups and
productivity of manufacturing firms. Although these dimensions of performance cannot be …

[引用][C] 异质机构, 企业性质与自主创新

温军, 冯根福 - 经济研究, 2012

[引用][C] 产品市场竞争, 公司治理与信息披露质量

伊志宏, 姜付秀, 秦义虎 - 管理世界, 2010

[引用][C] 政策性负担与企业的预算软约束: 来自中国的实证研究

林毅夫, 刘明兴, 章奇 - 管理世界, 2004