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The numbers game.
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This article is published in Nursing Standard.The article was published on 2010-12-08. It has received 360 citations till now.read more
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Income inequality in today's China.
Yu Xie,Yu Xie,Xiang Zhou +2 more
TL;DR: It is established that China’s income inequality since 2005 has reached very high levels, with the Gini coefficient in the range of 0.53–0.55, and it is argued that China's current high income inequality is significantly driven by structural factors attributable to the Chinese political system and the rural-urban divide.
Journal ArticleDOI
Religious Social Norms and Corporate Financial Reporting
TL;DR: This article found that higher levels of religious adherence are associated with both a lower likelihood of financial restatement and less risk that financial statements are misrepresented because of overstated (understated) revenue/assets (expenses/liabilities).
Journal ArticleDOI
Beating Earnings Benchmarks and the Cost of Debt
TL;DR: In this article, the authors investigated whether and under what conditions beating these three earnings benchmarks reduces a firm's cost of debt and found that the benefits vary by benchmark, firm default risk, and method utilized to beat the benchmark.
Journal ArticleDOI
Ceos on the edge: earnings manipulation and stock-based incentive misalignment
TL;DR: This article examined the effects of stock-based incentives on CEO earnings manipulation behaviors and found that CEOs were more likely to manipulate firm earnings when they had more out-of-the-money options and lower stock ownership.
Journal ArticleDOI
Earnings Volatility, Cash Flow Volatility, and Informed Trading
TL;DR: This article examined whether earnings that are smoother or more volatile than cash flows provide or garble information and found that informed trading is attenuated in settings in which theory suggests that discretionary smoothing or volatizing of earnings is likely to be informative.
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Journal ArticleDOI
Income inequality in today's China.
Yu Xie,Yu Xie,Xiang Zhou +2 more
TL;DR: It is established that China’s income inequality since 2005 has reached very high levels, with the Gini coefficient in the range of 0.53–0.55, and it is argued that China's current high income inequality is significantly driven by structural factors attributable to the Chinese political system and the rural-urban divide.
Journal ArticleDOI
Religious Social Norms and Corporate Financial Reporting
TL;DR: This article found that higher levels of religious adherence are associated with both a lower likelihood of financial restatement and less risk that financial statements are misrepresented because of overstated (understated) revenue/assets (expenses/liabilities).
Journal ArticleDOI
Beating Earnings Benchmarks and the Cost of Debt
TL;DR: In this article, the authors investigated whether and under what conditions beating these three earnings benchmarks reduces a firm's cost of debt and found that the benefits vary by benchmark, firm default risk, and method utilized to beat the benchmark.
Journal ArticleDOI
Ceos on the edge: earnings manipulation and stock-based incentive misalignment
TL;DR: This article examined the effects of stock-based incentives on CEO earnings manipulation behaviors and found that CEOs were more likely to manipulate firm earnings when they had more out-of-the-money options and lower stock ownership.
Posted Content
Institutional Investors, Shareholder Activism, and Earnings Management
TL;DR: In this paper, the authors investigated the effect of shareholder activism and monitoring by the largest institutional owner on earnings management and found that the number of shareholder proposals received by firms is positively related to subsequent earnings management.