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1篇 您的检索式:作者名="Huimiao Lin"
    题名 作者 年代 出处 被引量
1Timing earnings显示文摘Since the opening of China's securities market,there have been a number of bull and bear cycles.This paper discusses how executives use the market timing approach to manage earnings in different cycles to maximize firm value.We find that Chinese listed companies choose to release more earnings during bull markets and this phenomenon is more evident in companies that are more profitable and have higher valuations.We also find that executives who do not release more earnings during bull markets are more likely to be dismissed.Donghua Chen Xiangqin Qi Yongjian Shen Huimiao Lin 2011China Journal of Accounting Research2011,,4:2
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