NDLI: The Effects of Capital Structure on Earnings Management: Empirical Evidence from China

Content Provider	IEEE Xplore Digital Library
Author	Zhang Zhaoguo Liu Xiaoxia
Copyright Year	2009
Abstract	We examine the relationship between capital structure and earnings management in this study, with reference to the Chinese capital market. We measure the impacts of debts, the proportion of controlling shareholders', executives and external large shareholders. Analyzing Chinese companies listed from 2003 to 2007, we establish a link between capital structure and earnings management practices. The evidence shows that the equity proportion of controlling shareholders has an inverted U shaped relationship with earnings management, and the debt ratio has a strong positive relationship with earnings management. Also the equity proportion of executives has a weak positive relationship with earnings management. The result shows that there is a weak negative relationship between external majority shareholders' share and earnings management. Some suggestions are promoted according to the result.
Starting Page	4564
Ending Page	4568
File Size	249777
Page Count	5
File Format	PDF
ISBN	9781424449095
e-ISBN	9781424457281
DOI	10.1109/ICISE.2009.1204
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2009-12-26
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Information science Technology management Shape control Proportional control Engineering management Voting Communication system control Conference management Tunneling Financial management
Content Type	Text
Resource Type	Article

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
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3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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