Work

How does carbon emissions trading policy affect accrued earnings management in corporations? Evidence from China

Year: 2023

Type: article

Source: Finance research letters

DOI: 10.1016/j.frl.2023.103840

Authors: Wenbin Long, Xin Qu, Saifeng Yin

Institutions: Guangdong University of Foreign Studies, Queensland University of Technology

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: closed

Funder: National Natural Science Foundation of China

OpenAlex ID: W4362586783

FWCI: 29.12

Cites: 35

Cited by: 50

Related to: 10