Xue, Shuang; Hong, Yun - In: China Journal of Accounting Research 9 (2016) 1, pp. 41-58
management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we … observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub … interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good …