This study discusses the changes in China's accounting standards around 2019 and possible impact of newly revised on earnings management Chinese boss companies. paper evolution China, including adoption IFRS subsequent revisions to standards. analyzes treatment financial instruments debt restructuring management. In general, have curbed some manipulation by listed But rules make fair-value meas...

Financial Economics researches have become active since 1950’s and many prominent theories regarding asset pricing and corporate finance have been proposed (Markowitz, 1952; Modigliani, Miller, 1958; Sharpe, 1964; Shleifer, 2000). The assumption of the efficiency of financial markets plays an important role in the literature in traditional financial theory and many research have been conducted ...

Little is known about the positive emotional impact of fairness or the process of resolving conflict between fairness and financial interests. In past research, fairness has covaried with monetary payoff, such that the mental processes underlying preference for fairness and those underlying preference for greater monetary outcome could not be distinguished. We examined self-reported happiness a...