State Ownership and Accounting Quality: Evidence from State-Owned Enterprises in China
نویسندگان
چکیده
The inherent problems of state-owned enterprises (SOEs), such as the lack external monitoring, may harm their accounting quality. However, results from prior research are not consistent. Therefore, this study investigates effect state ownership SOEs on quality, measured by earnings management. Using samples listed in A-share market China 2009 to 2017, indicate that there is a significant and positive relationship between Furthermore, show higher competition within industry can effectively inhibit negative Interestingly, management has weakened recent years, suggesting mixed-ownership reform working. Collectively, current extends focusing planned economy combining with Consequently, provides practical implication regulatory bodies showing plays an important role quality SOEs.
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ژورنال
عنوان ژورنال: Sustainability
سال: 2021
ISSN: ['2071-1050']
DOI: https://doi.org/10.3390/su13158659