NDLI: Empirical analysis of relations between earnings management of the listed company and the corporate governance structure

Content Provider	IEEE Xplore Digital Library
Author	Wang Pei-xin Wang Zhi-yu Xiang Ting-xun
Copyright Year	2008
Description	Author affiliation: Sch. of Manage., Harbin Inst. of Technol., Harbin (Wang Pei-xin; Wang Zhi-yu; Xiang Ting-xun)
Abstract	There is close contact between accounting information and corporate governance structure. This paper explores the underlying relations between earnings management of Chinese listed companies and corporate governance structure by empirical testing methods, to provide a strong basis for listed companies to promote corporate governance and to inhibit earnings management. The results show that: there is negative correlation between the proportion of independent directors and the level of earnings management, and independent directors are unable to control earnings management effectively; the unity of chairman and general manager will easily lead to the occurrence of earnings management; the directors will not have a significant impact on the managerspsila behavior of earnings management when their shares held proportion is low; When the first major shareholder is on the absolute dominant position, the level of earnings management is not related to the proportion of its shares held; along with the second to the fifth largest shareholder increasing the degree of ownership balances for the largest shareholders, the level of earnings management will be reduced; the equity ratio of institutional investors is negative correlated with the level of earnings management; the ratio of external supervisors is positive correlated with the level of earnings management, and external supervisors did not play an effective role in suppressing earnings management behavior. And this paper puts forward proposals for perfect corporate governance structure and standard earnings management behavior.
Starting Page	725
Ending Page	732
File Size	390159
Page Count	8
File Format	PDF
ISBN	9781424423873
DOI	10.1109/ICMSE.2008.4668993
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2008-09-10
Publisher Place	USA
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	empirical analysis corporate governance structure Decision making Conference management Proposals Information analysis Technology management Proportional control Engineering management earnings management Management information systems Resource management Testing
Content Type	Text
Resource Type	Article

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