Social insurance and earnings management: Too rich to be good

We examine the relationship between social insurance contributions and earnings management for publicly listed firms in China. Our empirical results show that the social insurance contributions burden significantly reduces the degree of earnings management by reducing the level of free cash flow. Ad...

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Detalles Bibliográficos
Autores principales: Bai, Yunxia, Zhang, Bofu
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
Materias:
Psychology
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9628673/
https://www.ncbi.nlm.nih.gov/pubmed/36337519
http://dx.doi.org/10.3389/fpsyg.2022.934516

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9628673/
https://www.ncbi.nlm.nih.gov/pubmed/36337519
http://dx.doi.org/10.3389/fpsyg.2022.934516

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