Corporate governance evaluation of Chinese listed companies
نویسندگان
چکیده
منابع مشابه
Corporate Governance, Performance and Management Turnover: An Empirical Analysis of Chinese Listed Companies
This paper provides an empirical analysis of corporate governance (CG) efficiencies among Chinese listed companies (CLCs) under different types of ownership. Employing the data of over 700 CLCs in 2006, this study looks specifically into the effects of separation of controlling and residual claim rights upon CG (specifically management turnover) and firm performance under different shareholding...
متن کاملThe Impact of the Corporate Governance Code on Earnings Management: Evidence from Chinese Listed Companies
This study examines the impact of the implementation of the Code of Corporate Governance for Listed Companies in China (the Code) in 2002 on constraining earnings management in Chinese listed firms. We find the magnitudes of both discretionary accruals and related-party transactions in Chinese listed firms decrease significantly after the promulgation of the 2002 Code, and moreover, the Code is...
متن کاملCorporate governance and earnings management in the Chinese listed companies: A tunneling perspective
This paper examines the relation between earnings management and corporate governance in China by introducing a tunneling perspective. We document systematic differences in earnings management across the universe of China's listed companies during 1999–2005, and empirically demonstrate that firms with higher corporate governance levels have lower levels of earnings management. We study two Chin...
متن کاملCorporate governance and Asian companies
While prominent differences in corporate governance exist across the Asia Pacific region, there are common concerns about controlling shareholders expropriating wealth from minority shareholders at the expense of overall wealth creation, as well as about the roles and qualifications of managers in Asian companies. The contributors to this Special Issue of the Asia Pacific Journal of Management ...
متن کاملAn Empirical Analysis of Governance Effect of Listed Companies with Management Buyout on Corporate Performance
The efficiency of corporate governance is reflected by the performance of a company, which means corporate governance has the positive and negative effects on the performance of this company. Based on the discussion of the theoretical basis of governance efficiency, this paper takes the listed company with management buyout (MBO) in China as samples and makes an empirical analysis of their gove...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Nankai Business Review International
سال: 2018
ISSN: 2040-8749
DOI: 10.1108/nbri-07-2018-0047