Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China

作者: Agnes W.Y. Lo , Raymond M.K. Wong , Michael Firth

DOI: 10.1016/J.JCORPFIN.2009.11.002

关键词:

摘要: … related-party sales and board characteristics from the CSMAR related-party transactions and corporate governance … of earnings management effected through related-party sales. Our …

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