公司治理、制度环境与盈余管理

6 Conclusions and implications

5.6 Conclusions

5.5 Empirical results

5.4 Sample selection and data

5.3 Proxies for investor protection and corporate governance

5.2 Measures of earnings management

5.1 Introduction

5 Corporate governance investor protection and earnings management:New international evidence

4.6 Conclusions

4.5 Regression results

4.4 Sample selection and data

4.3 Variables

4.2 Literature review legal environment index and hypothesis

4.1 Introduction

4 Regional legal protection and earnings management: Evidence from China

3.6 Conclusions

3.5 Regression results

3.4 Sample selection and data

3.3 Variables

3.2 Background issues and hypotheses

3.1 Introduction

3 How do regulatory scrutiny accounting standards and insiders′ incentives affect earnings management? Evidence from China

2.4 Summary and suggestions

2.3 Legal protection and earnings management

2.2 Corporate governance and earnings management

2.1 Accounting standards and earnings management

2 Literature review of corporate earnings management

1.4 Structure of the study

1.3 Objectives of the study

1.2 The determinants of corporate earnings management

1.1 Motivations of corporate earnings management

1 Introduction

Abstract

前言

作者简介

版权信息

封面

封面

版权信息

作者简介

前言

Abstract

1 Introduction

1.1 Motivations of corporate earnings management

1.2 The determinants of corporate earnings management

1.3 Objectives of the study

1.4 Structure of the study

2 Literature review of corporate earnings management

2.1 Accounting standards and earnings management

2.2 Corporate governance and earnings management

2.3 Legal protection and earnings management

2.4 Summary and suggestions

3 How do regulatory scrutiny accounting standards and insiders′ incentives affect earnings management? Evidence from China

3.1 Introduction

3.2 Background issues and hypotheses

3.3 Variables

3.4 Sample selection and data

3.5 Regression results

3.6 Conclusions

4 Regional legal protection and earnings management: Evidence from China

4.1 Introduction

4.2 Literature review legal environment index and hypothesis

4.3 Variables

4.4 Sample selection and data

4.5 Regression results

4.6 Conclusions

5 Corporate governance investor protection and earnings management:New international evidence

5.1 Introduction

5.2 Measures of earnings management

5.3 Proxies for investor protection and corporate governance

5.4 Sample selection and data

5.5 Empirical results

5.6 Conclusions

6 Conclusions and implications