Pass-through business entity choice and earnings management: evidence from UK real estate investment trust conversion

Pass-through business entity choice and earnings management: evidence from UK real estate investment trust conversion

This empirical study innovatively investigates how the choice of a pass-through business entity and corresponding regulatory regime influence firms’ earnings management (EM) behaviors by testing on the UK Real Estate Investment Trust (REIT) conversion. A substantial proportion of UK non-REIT public...

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Bibliographic Details
Main Authors:	Jian Liang, Zhi Dong, Mo Zheng
Format:	Article
Language:	English
Published:	Vilnius Gediminas Technical University 2022-05-01
Series:	International Journal of Strategic Property Management
Subjects:	pass-through entity REIT accrual earnings management real earnings management REIT regulatory regime
Online Access:	https://mma.vgtu.lt/index.php/IJSPM/article/view/16834

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