Work

Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China

Year: 2024

Type: article

Source: Journal of Business Finance &amp Accounting

DOI: 10.1111/jbfa.12843

Authors: Huiyun Cong, Dan Li, Xiao Li, Yuan Xie, Chun Yuan

Institutions: Capital University of Economics and Business, University of Science and Technology Beijing, Central University of Finance and Economics, Fordham University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4405232145

FWCI: 4.043

Cites: 63

Cited by: 4

Related to: 10