Controlling shareholders’ equity pledges, earnings management and firms’ investment in innovation–evidence from China’s A-share listed companies
Abstract This paper intends to investigate the impact of controlling shareholders’ equity pledges on firms’ innovation investment from the perspective of earnings management. Based on the multiple linear regression model, this study takes China’s A-share listed companies as samples, combines the tes...
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| Principais autores: | , , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Springer Nature
2025-12-01
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| coleção: | Humanities & Social Sciences Communications |
| Acesso em linha: | https://doi.org/10.1057/s41599-025-06218-4 |
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