The Influence of Corporate Governance in Chinese Companies on Discretionary Accruals and Real Earnings Management
نویسندگان
چکیده
منابع مشابه
The Influence of Corporate Governance in Chinese Companies on Discretionary Accruals and Real Earnings Management
This study investigates the influence of ownership structure and board characteristics on discretionary accruals and real earnings management using the data of A-shares in Chinese Shanghai and Shenzhen Stock Exchange Securities Market from 2002 to 2012. The empirical results show that institutions with high shareholding proportion or great shareholding concentration give managers incentives to ...
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ژورنال
عنوان ژورنال: Asian Economic and Financial Review
سال: 2015
ISSN: 2305-2147,2222-6737
DOI: 10.18488/journal.aefr/2015.5.3/102.3.391.406