Work

Real decline or cosmetic adjustment? Leverage anchored regulation and earnings management

Year: 2026

Type: article

Source: Applied Economics Letters

DOI: 10.1080/13504851.2026.2720571

Authors: Hangyu Lin, Danchen Qi, Jinhai Wang

Institutions: University of International Business and Economics, Nankai University, National Research University Higher School of Economics

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funder: National Research University Higher School of Economics

Award: G430722343

OpenAlex ID: W7203695744

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Cites: 12

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