THE ADOPTION OF NEW ACCOUNTING STANDARDS ON EARNINGS MANAGEMENT——Evidence from Public Listed Companies in China
LIU Yong-tao1, ZHAI Jin-bu1, WANG Yu-tao2
1. School of Economics and Management, Tsinghua University, Beijing 100084, China; 2. School of Accounting, Central University of Finance and Economics, Beijing 100081, China
LIU Yong-tao, ZHAI Jin-bu, WANG Yu-tao. THE ADOPTION OF NEW ACCOUNTING STANDARDS ON EARNINGS MANAGEMENT——Evidence from Public Listed Companies in China[J]. Economic Theory and Business Management, 2011, (11): 55-67.