Numerological superstition and earnings management: evidence from China

An emerging line of research examining the role of numerological superstition in the capital market shows that it has significant impact on investor behavior (Bhattacharya, Kuo, Lin, & Zhao, 2018; Hirshleifer, Jian, & Zhang 2018). However, to the authors’ best knowledge, there is a dearth of...

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Bibliographic Details
Main Authors: Mengjie Huang, Kunpeng Sun, Yuan Xie
Format: Article
Language:English
Published: Emerald Publishing 2023-09-01
Series:China Accounting and Finance Review
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/CAFR-01-2023-0001/full/html