Tunneling as an incentive for earnings management during the IPO process in China

Aharony, JosephWang, JiweiYuan, Hongqi2010-04-132010-04-132010Journal of Accounting and Public Policy, 2010; 29(1):1-260278-4254http://hdl.handle.net/2440/57609Copyright © 2009 Elsevier Inc. All rights reserved.Available online 24 November 2009.enRelated-party transactions; Earnings management; Tunneling; Initial public offeringTunneling as an incentive for earnings management during the IPO process in ChinaJournal article002009403510.1016/j.jaccpubpol.2009.10.0030002746491000012-s2.0-73649104378