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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...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Frontiers Media S.A.
2022
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| Materias: | |
| 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 |