An earlier version of this paper was presented at the Airlangga Accounting International Conference 2012, the 19th Conference on the Theories and Practices of Securities and Financial Markets, 2012 Spring Meeting of the Japan Association for Applied Economics, and the Applied Economics Workshop in Kyushu University. We would like to thank Alex P. Tang, Nobuaki Hori, Yusuke Kinari, Toshihiro Umezawa, and the anonymous reviewer for their comments and suggestions. This paper was financially supported by the JSPS Grants-in-Aid for Scientific Research.
Earnings management of initial public offering firms: evidence from regulation changes in China
Article first published online: 2 NOV 2012
© 2012 The Authors Accounting and Finance © 2012 AFAANZ
Accounting & Finance
Volume 54, Issue 2, pages 505–537, June 2014
How to Cite
Liu, J., Uchida, K., Gao, R. (2014), Earnings management of initial public offering firms: evidence from regulation changes in China. Accounting & Finance, 54: 505–537. doi: 10.1111/acfi.12006
- Issue published online: 3 JUN 2014
- Article first published online: 2 NOV 2012
- Manuscript Accepted: 12 SEP 2012
- Manuscript Received: 6 JUL 2011
- JSPS Grants-in-Aid for Scientific Research
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