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State Ownership and Earnings Management : Evidence from the Split Share Structure Reform in China
Kim, Ja Ryong - 2018
Studies on state ownership often involve endogeneity issues, such as a lack of variation in state ownership status and vastly different firm characteristics between state-owned enterprises and private firms. By using an exogenous regulatory reform, the split share structure reform in China, this...
Persistent link: https://www.econbiz.de/10012906780
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Effects of Audit Quality on Earnings Management and Cost of Equity Capital : Evidence from China
Chen, Hanwen; Chen, Jeff Zeyun; Lobo, Gerald J.; Wang, … - 2011
We examine the effects of audit quality on earnings management and cost of equity capital for two groups of Chinese firms: state-owned enterprises (SOEs) and non-state-owned enterprises (NSOEs). The differences in the nature of the ownership, agency relations and bankruptcy risks lead SOEs to...
Persistent link: https://www.econbiz.de/10014219620
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The Agency Problem and the Moderating Role of Culturally-Based Management Style on Chinese Managers’ Discretionary Accruals
Beaudoin, Cathy; Dang, Li; Fang, Qiaoling; Tsakumis, … - 2011
employee behavior differently than a Chinese executive’s managerial style. Utilizing an experiment with Chinese managers as …-interest are present) on Chinese managers’ discretionary accrual decisions, as well as the role that their executives’ culturally …-based management style (Eastern versus Western) plays in mitigating their propensity to manage earnings. We find that Chinese managers …
Persistent link: https://www.econbiz.de/10014186345
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Mandatory IFRS adoption and executive compensation : evidence from China
Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 9-29
This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and corporate governance characteristics, we find...
Persistent link: https://www.econbiz.de/10011826001
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Female directors and real activities manipulation : evidence from China
Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China journal of accounting research : CJAR 10 (2017) 2, pp. 141-166
manipulation and investigates whether female directors on boards of directors (BoDs) affect managers’ real activities manipulation …
Persistent link: https://www.econbiz.de/10011844989
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Steuerung von Führungskräften in deutsch-chinesischen Joint Ventures
Sander, Marcus; Wu, Fan - In: Handbuch Strategisches Personalmanagement, (pp. 257-275). 2011
Persistent link: https://www.econbiz.de/10008809326
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CEO career concerns and investment efficiency: evidence from China
Xie, Jun - In: Emerging markets review 24 (2015), pp. 149-159
Persistent link: https://www.econbiz.de/10011538563
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Band of Rivals : Career Incentives, Elite Competition, and Economic Growth in China
Lee, Jonghyuk - 2019
This paper addresses the question of how bureaucratic incentives affect economic performance in China at the provincial level. This paper develops a novel model to measure promotion incentives of the Chinese provincial standing committee members from 1995 to 2015. Using machine learning...
Persistent link: https://www.econbiz.de/10012867096
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An experimental study of the interaction effects of incentive compensation, career ambition, and task attention on Chinese managers' strategic risk behaviors
Chng, Daniel Han Ming; Wang, Joyce Cong Ying - In: Journal of organizational behavior : OB ; the internat. … 37 (2016) 5, pp. 719-737
Persistent link: https://www.econbiz.de/10011596669
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Career concerns, shareholder monitoring and investment efficiency : from the perspective of compensation contract rigidity in Chinese SOEs
Wan, Hualin; Zhu, Kai; Chen, Xinyuan - In: China journal of accounting research : CJAR 8 (2015) 1, pp. 59-73
This paper presents theoretical analysis of how career concerns and shareholder monitoring affect chief executive officer (CEO) agency costs. We investigate investment efficiency prior to CEO retirement based on a sample of Chinese state-owned enterprises (SOEs) during the 1999-2007 period and...
Persistent link: https://www.econbiz.de/10011844386