Are State-Owned Enterprises Equally Reliable Information Suppliers? An Examination of the Impacts of State Ownership on Earnings Management Strategies of Chinese Enterprises

Are State-Owned Enterprises Equally Reliable Information Suppliers? An Examination of the Impacts of State Ownership on Earnings Management Strategies of Chinese Enterprises

Earnings management refers to a company’s use of either accounting techniques (accrual-based earnings management) or real economic activities (real earnings management) to manipulate reported earnings and mislead users of financial information. It often indicates serious ethical issues in a company’...

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Bibliographic Details
Main Authors: Shan Lu, Peng Wu, Lei Gao, Richard Gifford
Format: Article
Language:English
Published: MDPI AG 2023-02-01
Series:Mathematics
Subjects:
state ownership
earnings management
supply chain
management integrity
media attention
Online Access:https://www.mdpi.com/2227-7390/11/4/814

Internet

https://www.mdpi.com/2227-7390/11/4/814

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