This paper is sponsored by the National Natural Science Foundation of China (Approval No. 70632002 and 70802003), Shanghai Fund of Philosophy and Social Science (2010EJB001), the PhD Programs Foundation of Ministry of Education of China, and the Key Project of Accounting Society of Shanghai. The authors acknowledge the valuable input of Stephen Penman, James Ohlson, Kang Chen, Shenglan Chen, Denton Collins, Deming Dai, Jianqiao Hong, Guohua Jiang, Changjiang Lu, Tong Lu, Danglun Luo, Heng Yue, Xiao-Jun Zhang, Xiaoqiang Zhi, and workshop participants at Peking University, Renmin University, Sun Yat-Sen University, the 2008 AAA conference, the 2007 BFNRX Five School Accounting Conference, the 2007 Two-Strait Accounting and Management Academic Conference, and the 2007 China International Conference in Finance. A previous version of this paper was the winner of the “Best Paper Award” at the 2007 Two-strait Accounting and Management Academic Conference, Taipei, Taiwan.
Earnings Management and the Accrual Anomaly: Evidence from China
Version of Record online: 13 SEP 2011
© 2011 Blackwell Publishing Ltd.
Journal of International Financial Management & Accounting
Volume 22, Issue 3, pages 205–245, Autumn 2011
How to Cite
Li, Y., Niu, J., Zhang, R. and Largay, J. A. (2011), Earnings Management and the Accrual Anomaly: Evidence from China. Journal of International Financial Management & Accounting, 22: 205–245. doi: 10.1111/j.1467-646X.2011.01050.x
- Issue online: 13 SEP 2011
- Version of Record online: 13 SEP 2011
- National Natural Science Foundation of China. Grant Numbers: 70632002, 70802003
- Shanghai Fund of Philosophy and Social Science. Grant Number: 2010EJB001
- PhD Programs Foundation of Ministry of Education of China
- Key Project of Accounting Society of Shanghai
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