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Corporate governance, earnings management, and IFRS: Empirical evidence from Chinese domestically listed companies
| Content Provider | Semantic Scholar |
|---|---|
| Author | Wang, Ying Campbell, Michael |
| Copyright Year | 2012 |
| Abstract | Abstract This research used 1,329 Chinese publicly listed companies’ data from 1998 to 2009 to investigate how IFRS, state ownership, and board of directors (BOD) influence earnings management. We conclude that state-ownership to an extent discourages earnings management in the current environment of China. However, IFRS implementation does not seem to deter earnings management. When state-ownership is not the case, increasing the number of independent BOD seems to be a good practice to discourage earnings management, although non-independent BOD does not make any difference. |
| Starting Page | 189 |
| Ending Page | 192 |
| Page Count | 4 |
| File Format | PDF HTM / HTML |
| DOI | 10.1016/j.adiac.2012.03.007 |
| Volume Number | 28 |
| Alternate Webpage(s) | http://isiarticles.com/bundles/Article/pre/pdf/80.pdf |
| Alternate Webpage(s) | http://tarjomefa.com/wp-content/uploads/2016/07/5014-English-1.pdf |
| Alternate Webpage(s) | https://doi.org/10.1016/j.adiac.2012.03.007 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
