Earnings Management During Import Relief Investigations
This study tests whether firms that would benefit from import relief (e.g., tariff increases and quota reductions) attempt to decrease earnings through earnings management durin...
Publications
2 shownThe effect of foreign trade regulation on accounting choices, and production and investment decisions.
Explicit use of accounting numbers in foreign trade regulation provides incentives for managers to make accounting choices, and production and investment decisions that increase...
Researcher Info
- h-index
- 2
- Publications
- 2
- Citations
- 8,369
External Links
Identifiers
- ORCID
- 0000-0001-6936-6092
Impact Metrics
h-index
2
h-index: Number of publications with at least h citations each.