Earnings management, corporate governance and expense sticki

Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive...

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Bibliographic Details
Main Authors: Shuang Xue, Yun Hong
Format: Article
Language:English
Published: Elsevier 2016-03-01
Series:China Journal of Accounting Research
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309115000064