NDLI: External governance environment, corporate governance and earnings management

Content Provider	IEEE Xplore Digital Library
Author	Yao Hong Zheng Hao-yang Li Yi-wei
Copyright Year	2012
Description	Author affiliation: School of Business Administration, Dalian University of Technology, China, 116024 (Yao Hong; Zheng Hao-yang; Li Yi-wei)
Abstract	Recent years, with China's economic structure and regional development losing balances and other serious problems, the imcompleted external governance environment provided a breeding ground for the earnings management behavior. This in-depth theoretical study uses datas of listed companies in stock markets of Shanghai and Shenzhen in 2004–2007 as samples to test the differentiation of external governance environment, the company governance mechanism and their interaction to the influence of earnings management. The result shows that corporate governance may inhibit earnings management, and the higher degree of corporate governance is, the less earnings management behavior will be. Countrywide, External governance environment may also restrict earnings management. The interaction of internal and external governance mechanism has inhibitory effect on the behavior of earnings management. The distribution of the extent of earnings management presents gradually decreased from coastal areas to inland and from south to north and of which government intervention, the degree of law in all provinces had regional effects on earnings management.
Starting Page	1436
Ending Page	1444
File Size	453332
Page Count	9
File Format	PDF
ISBN	9781467330152
ISSN	21551855
e-ISBN	9781467330145
DOI	10.1109/ICMSE.2012.6414362
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2012-09-20
Publisher Place	USA
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Industries Law earnings management Government Companies corporate governance Data models Indexes investor protection external governance environment
Content Type	Text
Resource Type	Article

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
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
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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