The impact of fiscal support on earnings management : evidence from equity offerings in China
It is well documented in existing literature that firms manipulate earnings before IPOs (initial public offerings) and SEOs (seasoned equity offerings). This study contributes to prior research by being the first to examine whether fiscal support from local governments has impact on the earnings man...
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| Format: | Others |
| Language: | en |
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Digital Commons @ Lingnan University
2008
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| Online Access: | https://commons.ln.edu.hk/acct_etd/6 https://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1005&context=acct_etd |