Financial Reporting Regulation in the Laboratory: A Case on Earnings Management

The authors thank three anonymous referees, the associate editor, and Marie Claire Villeval for their constructive and helpful comments. The authors are also grateful for the valuable comments from Hui Chen, Stephen Geoffrey Dimmock, Sebastian Gryglewicz, Binglin Gong, Evgeny Lyandres, Jason Shachat, Sichen Shen, Xiaolan Yang, Huaxiang Yin, conference participants at the 2020 ESA Global Online Around-the-Clock Conference, the 2021 Asian Meeting of the Econometric Society, the First IAER Behavioral and Experimental Economics Workshop, the 2022 Experimental Finance Asia-Pacific Regional Meeting, Lingnan Workshop on Accounting and Finance, and China Behavioral and Experimental Economics Forum, and seminar participants at Wuhan University. All errors are ours.