Ji, Xu_Dong; Ahmed, Kamran; Lu, Wei - In: International Journal of Accounting & Information Management 23 (2015) 2, pp. 169-198
Purpose – The purpose of this paper is to investigate the effect of corporate governance and ownership structures on earnings quality in China both prior and subsequent to two important corporate reforms: the code of corporate governance (CCG) in 2002 and the split share structure reform (SSR)...