Hsu, Ming-Feng, and Shiow-Ying Wen. “The Influence of Corporate Governance in Chinese Companies on Discretionary Accruals and Real Earnings Management”. Asian Economic and Financial Review 5, no. 3 (March 4, 2015): 391–406. Accessed July 5, 2024. https://archive.aessweb.com/index.php/5002/article/view/1347.