Browsing Dissertations & Theses by Subject "Earnings management"

Now showing items 1-2 of 2

    • Earnings management strategy of pension plan changing firms 

      Chen, Wei (2022-08-16)
      This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response ...

    • THE EFFECT OF INVESTOR SENTIMENT ON EARNINGS MANAGEMENT 

      Chen, Lin; 0000-0001-9405-1607 (2020-08-10)
      The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings ...