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How does Corporate Governance Affect Earnings Management in China ? : In the View of Financial Monitoring
https://doi.org/10.18999/ecos.61.3.15
https://doi.org/10.18999/ecos.61.3.1503ab25aa-ac84-40ff-9760-555b4bd3e878
名前 / ファイル | ライセンス | アクション |
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dong.pdf (390.7 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2014-01-21 | |||||
タイトル | ||||||
タイトル | How does Corporate Governance Affect Earnings Management in China ? : In the View of Financial Monitoring | |||||
言語 | en | |||||
著者 |
FANG, Fang
× FANG, Fang× GAO, Minghua× DONG, Weijia |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | This paper investigates the relationship between financial monitoring and earnings management of Chinese listed companies. We find that the improvement of financial monitoring can significantly reduce the extent of earnings management of listed companies, and this effect is mainly related to the role of financial supervision and financial incentive functions. Meanwhile, the financial control function can significantly reduce the practice of conducting upward earnings management. After considering the nature of ownership, we find that, compared with state-owned listed companies, there is a stronger correlation between financial monitoring and the magnitude of earnings management of non-state-owned listed companies. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | eng | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.61.3.15 | |||||
ID登録タイプ | JaLC | |||||
関連情報 | ||||||
関連タイプ | isVersionOf | |||||
識別子タイプ | URI | |||||
関連識別子 | https://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol61 | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 61, 号 3, p. 15-33, 発行日 2013-12-25 |
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著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/19232 | |||||
識別子タイプ | HDL |