Earnings quality and crash risk in China: an integrated analysis

Earnings quality and crash risk in China: an integrated analysis

Purpose – The authors provide a comprehensive empirical examination on the impact of earnings quality on stock price crash risk in China. Design/methodology/approach – The authors acknowledge and distinguish two-dimensional proxies for earnings quality – accounting-based (earnings management degree)...

Full description

Bibliographic Details
Main Authors:	Udomsak Wongchoti, Ge Tian, Wei Hao, Yi Ding, Hongfeng Zhou
Format:	Article
Language:	English
Published:	Emerald Publishing 2021-03-01
Series:	Journal of Asian Business and Economic Studies
Subjects:	stock price crash risk earnings quality china g32 g34 m41
Online Access:	https://www.emerald.com/insight/content/doi/10.1108/JABES-02-2020-0012/full/pdf?title=earnings-quality-and-crash-risk-in-china-an-integrated-analysis

Similar Items

Research on the impact of ESG scores on corporate substantive and strategic green innovation
by: Huawang Zhan, et al.
Published: (2025-02-01)

Earnings management and theoretical adjustment in capital structure performance pattern: Evidence from APTA economies
by: Adnan Shoaib, et al.
Published: (2022-01-01)

Real earnings management, corporate governance and stock price crash risk: evidence from China
by: Yuanhui Li, et al.
Published: (2022-06-01)

How does corporate social performance affect investment inefficiency? An empirical study of China market
by: Kung-Cheng Ho, et al.
Published: (2022-05-01)

Board characteristics and earnings forecasts accuracy in IPO prospectuses
by: Sosnowski Tomasz, et al.
Published: (2019-08-01)

Improving internal control quality as a corporate response to the Forbes Rich List
by: Bei Luo, et al.
Published: (2023-09-01)

The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes
by: Mohammad Ramezan Ahmadi, et al.
Published: (2016-11-01)

Effect of analysts' earnings pressure on environmental information disclosure of firms: Can corporate governance alleviate the earnings obsession?
by: Ming Zhang, et al.
Published: (2023-03-01)

Reputation, Accounting Information and Debt Contracts in Chinese Family Firms
by: Hao Li
Published: (2010-06-01)

Do controlling shareholders' equity pledges exacerbate the stock price crash risk? -A study based on margin trading and securities lending transactions in China's securities market
by: Liang Wang, et al.
Published: (2024-09-01)

Executive compensation, share ownership, and earnings management of banks in Nigeria
by: Farouk Musa Adeiza, et al.
Published: (2023-01-01)

The impact of air pollution on corporate cash holdings
by: Bin Li, et al.
Published: (2021-08-01)

Is there any association between real earnings management and crash risk of stock price during uncertainty? An evidence from family-owned firms in an emerging economy
by: Huma Fatima, et al.
Published: (2020-11-01)

Environmental, social, and governance scores and earnings management in telecommunication companies: An international perspective
by: Acar Goksel, et al.
Published: (2023-06-01)

Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality
by: Erfan Mohammadi, et al.
Published: (2021-09-01)

Local corruption and corporate investment in an emerging market
by: Thi Mai Nguyen, et al.
Published: (2024-07-01)

Can common institutional ownership constrain the equity pledges of controlling shareholders? Evidence from Chinese listed companies
by: Fangfang Zhou, et al.
Published: (2025-03-01)

The impact of control structures on firm value
by: Seniha Besim
Published: (2023-09-01)

Effects of proxy solicitation and director ownership on directors’ career consequences
by: Tai-Wei Zhang, et al.
Published: (2023-03-01)

Democracy and corporate R&D investment
by: Quoc Trung Tran
Published: (2022-05-01)

Is short-term debt a substitute for or complementary to good governance?
by: Deniz Anginer, et al.
Published: (2022-03-01)

Covering or monitoring? Independent director connectedness and corporate fraud in China
by: Jieli Xing, et al.
Published: (2022-12-01)

The value relevance of risk-related disclosure: Does the tone of disclosure matter?
by: Tamer Elshandidy, et al.
Published: (2022-05-01)

Governance or reputation? Flexible tax enforcement and excess goodwill: Evidence from the taxpaying credit rating system in China
by: Jingbo Luo, et al.
Published: (2023-09-01)

Board social capital in an emerging market: Do directors’ connections affect corporate risk-taking?
by: Conrado Diego García-Gómez, et al.
Published: (2023-09-01)

The Effect of Matching on Firm Earnings Components
by: Cho Joong-Seok, et al.
Published: (2017-12-01)

The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management Tools
by: Comporek Michał
Published: (2024-03-01)

Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals
by: Mohsen Dastgir (Ph.D), et al.
Published: (2019-05-01)

Common institutional ownership and investment efficiency: Empirical evidence from China
by: Yajie Bai, et al.
Published: (2023-09-01)

Firms’ digital transformation and management earnings forecasts: Evidence from China
by: Fei Han, et al.
Published: (2023-11-01)

The role of earning management as a mediator of the effect of the facial width to height ratio CEOs on leverage
by: Heru Tjaraka, et al.
Published: (2022-12-01)

Information asymmetry on the link between corporate social responsibility and stock price crash risk
by: Thuy Cao, et al.
Published: (2023-06-01)

Does state ownership affect R&D investments? Evidence from China
by: Ala’a Azzam, et al.
Published: (2022-12-01)

Board gender diversity and stock price crash risk: Going beyond tokenism
by: Ayesha Qayyum, et al.
Published: (2021-09-01)

Firm's perception of economic policy uncertainty and corporate innovation efficiency
by: Han Zhou, et al.
Published: (2023-07-01)

Does information asymmetry lead to higher debt financing? Evidence from China during the NTS Reform period
by: Wenzhou Qu, et al.
Published: (2018-07-01)

Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk
by: Kimouche Bilal
Published: (2022-06-01)

Accounting Conservatism In Non-State Companies And Consolidated Financial Statements
by: Kimouche Bilal, et al.
Published: (2024-12-01)

Debt maturity structure and stock price crash risk: The case of Turkiye
by: Bilge Canbaloglu, et al.
Published: (2022-09-01)

The impact of non-performing loan sales on the stock market: The role of corporate governance in an emerging market
by: Burak Pirgaip, et al.
Published: (2023-05-01)