Credit market development and corporate earnings management: Evidence from banking and branching deregulations

We investigate how external credit market development affects corporate earnings management, by studying the impact of the U.S. interstate banking and branching deregulations on the intensity of accruals-based and real earnings management. We find that the banking and branching deregulations signifi...

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Bibliographic Details
Main Authors: Yichu Huang, Hong Liu, Buhui Qiu
Format: Default Article
Published: 2023
Subjects:
Banking, finance and investment
Applied economics
Credit Market Development
Interstate Banking and Branching Deregulations
Accruals-based and Real Earnings Management
Accounting Restatements
Information Environment
Online Access:https://hdl.handle.net/2134/23613636.v1
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