Board Characteristics and Earnings Management in Chinese Real Estate Industry

The prime aim of this study is to explore the association between board characteristics and earnings management in Chinese real estate industry during the period ranging from 2009 to 2018. In this study, we use the absolute value of discretionary accruals as the proxy for the level of earnings manag...

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Bibliographic Details
Main Author: ZHOU, Li
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2019
Online Access:https://eprints.nottingham.ac.uk/58594/