{"id":"https://openalex.org/W3119948478","doi":"https://doi.org/10.1016/j.ememar.2021.100797","title":"Earnings management and firms' investment behavior: The threshold effect of ROE","display_name":"Earnings management and firms' investment behavior: The threshold effect of ROE","publication_year":2021,"publication_date":"2021-01-12","ids":{"openalex":"https://openalex.org/W3119948478","doi":"https://doi.org/10.1016/j.ememar.2021.100797","mag":"3119948478"},"language":"en","primary_location":{"id":"doi:10.1016/j.ememar.2021.100797","doi":"https://doi.org/10.1016/j.ememar.2021.100797","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.ememar.2021.100797","pdf_url":null,"source":{"id":"https://openalex.org/S197112600","display_name":"Emerging Markets Review","issn_l":"1566-0141","issn":["1566-0141","1873-6173"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Emerging Markets Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5060432914","display_name":"Shengqiang Liu","orcid":"https://orcid.org/0000-0001-7919-0801","observed_orcids":["https://orcid.org/0000-0001-7919-0801","https://orcid.org/0000-0002-9122-2404"]},"institutions":[{"id":"https://openalex.org/I145581781","display_name":"Chongqing Technology and Business University","ror":"https://ror.org/05hqf1284","country_code":"CN","type":"education","lineage":["https://openalex.org/I145581781"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Shengqiang Liu","raw_affiliation_strings":["School of Accountancy, Chongqing Technology and Business University, Chongqing 400067, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accountancy, Chongqing Technology and Business University, Chongqing 400067, China","institution_ids":["https://openalex.org/I145581781"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081789074","display_name":"Shu Lin","orcid":"https://orcid.org/0000-0003-4039-7818","observed_orcids":["https://orcid.org/0000-0003-4039-7818"]},"institutions":[{"id":"https://openalex.org/I67328108","display_name":"California State University, Fresno","ror":"https://ror.org/03enmdz06","country_code":"US","type":"education","lineage":["https://openalex.org/I67328108"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Shu Lin","raw_affiliation_strings":["Craig School of Business, California State University, Fresno, 5245 N Backer Ave M/S PB07, Fresno, CA 93740, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Craig School of Business, California State University, Fresno, 5245 N Backer Ave M/S PB07, Fresno, CA 93740, USA","institution_ids":["https://openalex.org/I67328108"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Zhaoyu Sun","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I51532219","display_name":"University of Lincoln","ror":"https://ror.org/03yeq9x20","country_code":"GB","type":"education","lineage":["https://openalex.org/I51532219"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Zhaoyu Sun","raw_affiliation_strings":["Lincoln Business school, University of Lincoln, Lincoln, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lincoln Business school, University of Lincoln, Lincoln, UK","institution_ids":["https://openalex.org/I51532219"]}]},{"author_position":"last","author":{"id":null,"display_name":"Lihua Yuan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I145581781","display_name":"Chongqing Technology and Business University","ror":"https://ror.org/05hqf1284","country_code":"CN","type":"education","lineage":["https://openalex.org/I145581781"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Lihua Yuan","raw_affiliation_strings":["School of Accountancy, Chongqing Technology and Business University, Chongqing 400067, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accountancy, Chongqing Technology and Business University, Chongqing 400067, China","institution_ids":["https://openalex.org/I145581781"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5081789074"],"corresponding_institution_ids":["https://openalex.org/I67328108"],"apc_list":{"value":2850,"currency":"USD","value_usd":2850},"apc_paid":null,"fwci":8.8352,"has_fulltext":false,"cited_by_count":36,"citation_normalized_percentile":{"value":0.97813967,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"47","issue":null,"first_page":"100797","last_page":"100797"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/capital-investment","display_name":"capital investment","score":0.7139999866485596},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":0.9369999766349792},{"id":"https://openalex.org/keywords/threshold-effects","display_name":"threshold effects","score":0.8870000243186951},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.9039999842643738},{"id":"https://openalex.org/keywords/accrual-based-earnings-management","display_name":"accrual-based earnings management","score":0.8980000019073486},{"id":"https://openalex.org/keywords/overinvestment","display_name":"overinvestment","score":0.6539999842643738},{"id":"https://openalex.org/keywords/underinvestment","display_name":"underinvestment","score":0.9860000014305115},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.9110000133514404},{"id":"https://openalex.org/keywords/securities-regulation","display_name":"securities regulation","score":0.531000018119812}],"concepts":[{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7192403674125671},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6290952563285828},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.5658374428749084},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5625114440917969},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.538653552532196},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.5258510708808899},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.5173925161361694},{"id":"https://openalex.org/C2778098874","wikidata":"https://www.wikidata.org/wiki/Q240691","display_name":"Retained earnings","level":3,"score":0.5008912086486816},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.4977169334888458},{"id":"https://openalex.org/C155530773","wikidata":"https://www.wikidata.org/wiki/Q591174","display_name":"Return on equity","level":3,"score":0.43361347913742065},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.42795297503471375},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.39423513412475586},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3319002389907837},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2890791893005371},{"id":"https://openalex.org/C116168712","wikidata":"https://www.wikidata.org/wiki/Q181201","display_name":"Dividend","level":2,"score":0.09037116169929504},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.08450540900230408},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.ememar.2021.100797","doi":"https://doi.org/10.1016/j.ememar.2021.100797","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.ememar.2021.100797","pdf_url":null,"source":{"id":"https://openalex.org/S197112600","display_name":"Emerging Markets Review","issn_l":"1566-0141","issn":["1566-0141","1873-6173"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Emerging Markets Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:ememar:v:47:y:2021:i:c:s1566014121000054","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1566014121000054","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":45,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W1485569309","https://openalex.org/W1603811794","https://openalex.org/W1785374533","https://openalex.org/W1970207163","https://openalex.org/W1971763123","https://openalex.org/W1976597969","https://openalex.org/W1979515008","https://openalex.org/W1994041879","https://openalex.org/W2004902338","https://openalex.org/W2016808053","https://openalex.org/W2027889275","https://openalex.org/W2079417620","https://openalex.org/W2081908573","https://openalex.org/W2096293840","https://openalex.org/W2120084007","https://openalex.org/W2131538393","https://openalex.org/W2145788913","https://openalex.org/W2162012454","https://openalex.org/W2165206770","https://openalex.org/W2191543132","https://openalex.org/W2323973261","https://openalex.org/W2380331485","https://openalex.org/W2735717513","https://openalex.org/W2752617332","https://openalex.org/W2762886298","https://openalex.org/W2889572517","https://openalex.org/W2988559931","https://openalex.org/W3023181463","https://openalex.org/W3121131820","https://openalex.org/W3121282009","https://openalex.org/W3123227524","https://openalex.org/W3123545589","https://openalex.org/W3124114405","https://openalex.org/W3124212339","https://openalex.org/W3124365414","https://openalex.org/W3124683019","https://openalex.org/W3125036249","https://openalex.org/W3125111241","https://openalex.org/W3125293776","https://openalex.org/W3125677029","https://openalex.org/W3125686936","https://openalex.org/W4230336695","https://openalex.org/W4234893036","https://openalex.org/W4300091974"],"related_works":["https://openalex.org/W7096287670","https://openalex.org/W1785374533","https://openalex.org/W2359643790","https://openalex.org/W2016808053","https://openalex.org/W2947170274","https://openalex.org/W1992219395","https://openalex.org/W1532490637","https://openalex.org/W2356383183","https://openalex.org/W2191543132","https://openalex.org/W1972247444"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":4}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2021-01-18T00:00:00"}
