---
res:
  bibo_abstract:
  - <jats:title>Abstract</jats:title><jats:p>We examine whether and how political
    embeddedness influences financial reporting quality in China by investigating
    how government ownership and political connections affect Chinese listed firms’
    choices of earnings management strategies. The results show that state‐owned enterprises
    (SOEs), and in particular, central SOEs, are more likely to substitute accrual‐based
    earnings management strategies with costlier but less detectable real earnings
    management strategies than non‐SOEs. The results also indicate that politically
    connected enterprises (PCEs) are more likely to employ less detectable real earnings
    management strategies than non‐PCEs, so much so that PCEs’ total earnings management
    level is higher than that of non‐PCEs.</jats:p>@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Zhi
      foaf_name: Wang, Zhi
      foaf_surname: Wang
  - foaf_Person:
      foaf_givenName: Geert
      foaf_name: Braam, Geert
      foaf_surname: Braam
  - foaf_Person:
      foaf_givenName: Daniel
      foaf_name: Reimsbach, Daniel
      foaf_surname: Reimsbach
      foaf_workInfoHomepage: http://www.librecat.org/personId=100169
  - foaf_Person:
      foaf_givenName: Jiaxin
      foaf_name: Wang, Jiaxin
      foaf_surname: Wang
  bibo_doi: 10.1111/acfi.12690
  bibo_issue: '5'
  bibo_volume: 60
  dct_date: 2020^xs_gYear
  dct_isPartOf:
  - http://id.crossref.org/issn/0810-5391
  - http://id.crossref.org/issn/1467-629X
  dct_language: eng
  dct_publisher: Wiley@
  dct_subject:
  - Economics
  - Econometrics and Finance (miscellaneous)
  - Finance
  - Accounting
  dct_title: Political embeddedness and firms’ choices of earnings management strategies
    in China@
...