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Article: Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China

TitleUnderwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China
Authors
Du, XLi, XLiu, XLai, S
KeywordsAuditor relationship (UAR)
Earnings management
Legal environment
Political connections
The collusion incentive
Underwriter
Underwriter (auditor) reputation
Issue Date2018
PublisherSpringer Verlag Dordrecht. The Journal's web site is located at http://springerlink.metapress.com/openurl.asp?genre=journal&issn=0167-4544
Citation
Journal of Business Ethics, 2018, v. 152, p. 365-392 How to Cite?
DOI: http://dx.doi.org/10.1007/s10551-016-3278-4
Persistent Identifierhttp://hdl.handle.net/10722/263824
ISSN
0167-4544
2021 Impact Factor: 6.331
2020 SCImago Journal Rankings: 2.209
SSRN
3111625
ISI Accession Number ID
WOS:000446084100004

 

DC FieldValueLanguage
dc.contributor.authorDu, X-
dc.contributor.authorLi, X-
dc.contributor.authorLiu, X-
dc.contributor.authorLai, S-
dc.date.accessioned2018-10-22T07:45:03Z-
dc.date.available2018-10-22T07:45:03Z-
dc.date.issued2018-
dc.identifier.citationJournal of Business Ethics, 2018, v. 152, p. 365-392-
dc.identifier.issn0167-4544-
dc.identifier.urihttp://hdl.handle.net/10722/263824-
dc.languageeng-
dc.publisherSpringer Verlag Dordrecht. The Journal's web site is located at http://springerlink.metapress.com/openurl.asp?genre=journal&issn=0167-4544-
dc.relation.ispartofJournal of Business Ethics-
dc.rightsThe final publication is available at Springer via http://dx.doi.org/[insert DOI]-
dc.subjectAuditor relationship (UAR)-
dc.subjectEarnings management-
dc.subjectLegal environment-
dc.subjectPolitical connections-
dc.subjectThe collusion incentive-
dc.subjectUnderwriter-
dc.subjectUnderwriter (auditor) reputation-
dc.titleUnderwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China-
dc.typeArticle-
dc.identifier.emailLi, X: xuli1@hku.hk-
dc.identifier.authorityLi, X=rp01615-
dc.description.naturelink_to_subscribed_fulltext-
dc.identifier.doi10.1007/s10551-016-3278-4-
dc.identifier.scopuseid_2-s2.0-84980494802-
dc.identifier.hkuros294758-
dc.identifier.volume152-
dc.identifier.spage365-
dc.identifier.epage392-
dc.identifier.isiWOS:000446084100004-
dc.publisher.placeNetherlands-
dc.identifier.ssrn3111625-
dc.identifier.issnl0167-4544-

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