Research on the Relationship between Corporate Governance Mechanisms and Earnings Management based on Chinese Listed Firms

被引：0

作者：

Long, Jing ^{[1
]}

Shapiro, Daniel ^{[1
]}

机构：

[1] Dalian Nationalities Univ, Dalian, Peoples R China

来源：

ICPOM2008: PROCEEDINGS OF 2008 INTERNATIONAL CONFERENCE OF PRODUCTION AND OPERATION MANAGEMENT, VOLUMES 1-3 | 2008年

关键词：

Earnings Management; Concentration Ownership; Board Size; Independent Directors; Corporate Governance;

D O I：

暂无

中图分类号：

C93 [管理学]; O22 [运筹学];

学科分类号：

070105 ; 12 ; 1201 ; 1202 ; 120202 ;

摘要：

This paper empirically studies the relationship among concentration ownership, board of directors and earnings management of public listed firms in China. We use annual data for 1342 companies listed on China's two exchanges in 2005. We find that, on average, earnings management is negatively effected by concentration ownership, whether the firm is state-controlled, board size, proportion of independent directors and executive compensation, while it is positively influenced by the duality of CEO. Therefore, such a significant relationship is good to discourage earnings management and improve the Chinese capital market developing healthily, stably and harmoniously.

引用

页码：447 / 452

页数：6

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