Matches in SemOpenAlex for { <https://semopenalex.org/work/W2365202095> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W2365202095 abstract "This paper explores whether the earnings management related reason for the revision ofDebt Restructuringaccounting standard,which was charged by the Ministry of Finance(MOF) in 2001,exits,and whether listed companies timely responded to the revision of accounting standards and capital market regulation rules.After controlling financial distress factors, we document that those listed companies with income-increasing earnings management motivation were significantly more possible to restructure their debt and get debt restructuring gains in 1998,1999.But the relation between income-increasing earnings management motivation and the possibility of debt restructuring was insignificant in 2000,which suggested that listed companies pay attention to the revision and made response,and respond to the improved regulation of the CSRC at the same time.Consequently,both the setting of accounting standards by MOF and the correct regulation of listed companies by CSRC are of the same importance to reduce the earnings management.Besides,we also document that listed companies who had higher other below-the-line income(excluding debt restructuring gains) were less possible to do income-increasing debt restructuring. This finding suggests that listed companies do make choice among different earnings management instruments." @default.
- W2365202095 created "2016-06-24" @default.
- W2365202095 creator A5059632088 @default.
- W2365202095 date "2008-01-01" @default.
- W2365202095 modified "2023-09-23" @default.
- W2365202095 title "The Revision ofDebt RestructuringAccounting Standard and Earnings Management:Empirical Evidence from Listed Companies" @default.
- W2365202095 hasPublicationYear "2008" @default.
- W2365202095 type Work @default.
- W2365202095 sameAs 2365202095 @default.
- W2365202095 citedByCount "0" @default.
- W2365202095 crossrefType "journal-article" @default.
- W2365202095 hasAuthorship W2365202095A5059632088 @default.
- W2365202095 hasConcept C10138342 @default.
- W2365202095 hasConcept C120527767 @default.
- W2365202095 hasConcept C121955636 @default.
- W2365202095 hasConcept C144133560 @default.
- W2365202095 hasConcept C162324750 @default.
- W2365202095 hasConcept C17744445 @default.
- W2365202095 hasConcept C186229450 @default.
- W2365202095 hasConcept C190775180 @default.
- W2365202095 hasConcept C199539241 @default.
- W2365202095 hasConcept C2780014084 @default.
- W2365202095 hasConcept C2781009383 @default.
- W2365202095 hasConcept C2781426361 @default.
- W2365202095 hasConcept C2994482091 @default.
- W2365202095 hasConcept C45237549 @default.
- W2365202095 hasConcept C94625758 @default.
- W2365202095 hasConceptScore W2365202095C10138342 @default.
- W2365202095 hasConceptScore W2365202095C120527767 @default.
- W2365202095 hasConceptScore W2365202095C121955636 @default.
- W2365202095 hasConceptScore W2365202095C144133560 @default.
- W2365202095 hasConceptScore W2365202095C162324750 @default.
- W2365202095 hasConceptScore W2365202095C17744445 @default.
- W2365202095 hasConceptScore W2365202095C186229450 @default.
- W2365202095 hasConceptScore W2365202095C190775180 @default.
- W2365202095 hasConceptScore W2365202095C199539241 @default.
- W2365202095 hasConceptScore W2365202095C2780014084 @default.
- W2365202095 hasConceptScore W2365202095C2781009383 @default.
- W2365202095 hasConceptScore W2365202095C2781426361 @default.
- W2365202095 hasConceptScore W2365202095C2994482091 @default.
- W2365202095 hasConceptScore W2365202095C45237549 @default.
- W2365202095 hasConceptScore W2365202095C94625758 @default.
- W2365202095 hasLocation W23652020951 @default.
- W2365202095 hasOpenAccess W2365202095 @default.
- W2365202095 hasPrimaryLocation W23652020951 @default.
- W2365202095 hasRelatedWork W1529466806 @default.
- W2365202095 hasRelatedWork W1585523780 @default.
- W2365202095 hasRelatedWork W1607948891 @default.
- W2365202095 hasRelatedWork W1644788730 @default.
- W2365202095 hasRelatedWork W1785374533 @default.
- W2365202095 hasRelatedWork W1972247444 @default.
- W2365202095 hasRelatedWork W1973184912 @default.
- W2365202095 hasRelatedWork W2046103744 @default.
- W2365202095 hasRelatedWork W2085261277 @default.
- W2365202095 hasRelatedWork W2171163822 @default.
- W2365202095 hasRelatedWork W2218218469 @default.
- W2365202095 hasRelatedWork W2375020365 @default.
- W2365202095 hasRelatedWork W2770418447 @default.
- W2365202095 hasRelatedWork W2793108196 @default.
- W2365202095 hasRelatedWork W3106385384 @default.
- W2365202095 hasRelatedWork W3124198421 @default.
- W2365202095 hasRelatedWork W3125104382 @default.
- W2365202095 hasRelatedWork W822881174 @default.
- W2365202095 hasRelatedWork W2162144442 @default.
- W2365202095 hasRelatedWork W2549192337 @default.
- W2365202095 isParatext "false" @default.
- W2365202095 isRetracted "false" @default.
- W2365202095 magId "2365202095" @default.
- W2365202095 workType "article" @default.