{"title":"卖空威胁与实际盈余管理——国际证据","authors":"Haiyan Jiang, Yafeng Qin, M. Bai","doi":"10.2308/jiar-19-042","DOIUrl":null,"url":null,"abstract":"This paper investigates the effect of short selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that sho...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.9000,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"11","resultStr":"{\"title\":\"Short-Selling Threats and Real Earnings Management—International Evidence\",\"authors\":\"Haiyan Jiang, Yafeng Qin, M. Bai\",\"doi\":\"10.2308/jiar-19-042\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper investigates the effect of short selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that sho...\",\"PeriodicalId\":45457,\"journal\":{\"name\":\"Journal of International Accounting Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2020-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"11\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of International Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/jiar-19-042\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of International Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/jiar-19-042","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Short-Selling Threats and Real Earnings Management—International Evidence
This paper investigates the effect of short selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that sho...
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