This study extends previous research by empirically examining how ownership and board structure affect the informativeness of earnings for companies listed in China. We proxy informativeness of earnings by the earnings-returns relationship and discretionary accruals. The results show that...

This article contributes to the international corporate governance literature by examining factors that affect CEO compensation in China. The article models of CEO pay based on an understanding of the unique economic and structural reforms undertaken by the privatized State Owned Enterprises....

Recent research has argued that political and regulatory environments have a significant impact on corporate governance systems. In particular, countries with poor investor protection laws and weak law enforcement have low levels of corporate governance that manifests itself in substandard...

Recent research has argued that political and regulatory environments have a significant impact on corporate governance systems. In particular, countries with poor investor protection laws and weak law enforcement have low levels of corporate governance that manifests itself in substandard...

We draw on the many aspects of corporate governance examined in the developed economies and extend them to the Chinese environment. We find evidence of strong linkage and interdependence in the use of different control mechanisms. While there are significant relationships between the governance...

This paper contributes to the international corporate governance literature by examining factors that affect CEO compensation in China. In particular, we develop models of CEO pay based on an understanding of the unique economic and structural reforms undertaken by the partially privatized state...