This study examines the effects of anti-corruption and equity incentive risk on financial misreporting in context China’s unique corporate ownership structure governance regime. Using a sample comprising 2,708 cases restatement over 2007–2017 period. Our key findings suggest that managers’ shareholdings are significantly positively associated with their firms’ misreporting, certain factors dram...

Abstract This paper investigates the effect of state-owned enterprises (SOEs) on economic growth in 30 European countries period between 2010 and 2016. We build a unique dataset weight SOEs based data more than 130,000 large nonfinancial companies. In our regression analysis, we condition different measures institutional quality. According to results, are not positive or negative for per se. Th...

This study assessed the factors that determine financial management behavior of administrators in state-owned enterprises (SOEs) Nigeria. The rising cases mismanagement, which was associated with top these SOEs, prompted this study. It is believed identifying would help to find solutions problem. Based on multistage sampling technique, 385 from SOEs at federal level Nigeria participated survey....

Purpose This paper aims to combine the agency theory and efficiency wage explore effects of relative compensation for executive directors with marketing experience on two outcomes (marketing market share) moderating roles ownership type (private vs state-owned enterprises) concentration in this process. Design/methodology/approach A total 2,753 firm-year observations from Chinese listed compani...

Abstract How do politicians distribute government resources in regimes with no electoral considerations? We propose that new minimize political risks by favoring politically important actors: state-owned enterprises (SOEs), but they adjust their behavior as establish personal ties private businesses. Using firm-level subsidies data after the 2008 stimulus China, we find provincial governors, im...

This paper investigates how government corruption shapes state-owned enterprises' (SOEs) privatization. To establish causality, we exploit a natural experiment (i.e., the investigations of Central Commission for Discipline Inspection) to document that SOEs significantly deepen privatization after crackdown on corruption. Further evidence demonstrates two plausible mechanisms driving our finding...

Talent is the "first resource" for state-owned enterprises to achieve high-quality development. Only by following law of market economy can we realize optimal allocation talent elements and play maximum value. The government has repeatedly stressed that it should not only introduce local talents from regions, but also seek all development talents, use good without sticking one pattern, gather o...

This paper is based on “Opinion of the Audit-Commission Strengthening Resource and Environmental Auditing” issued by Audit Commission in 2009. The commission suggested studies impact industrial structure upgradation manufacturing enterprises China, 2006 to 2008 stocks listed companies Shanghai Shenzhen. Propensity Score Matching (PSM) Differences-in-Differences (DID) were used test induced effe...