@article{oai:nagoya.repo.nii.ac.jp:00017151,
 author = {FANG, Fang and GAO, Minghua and DONG, Weijia},
 issue = {3},
 journal = {経済科学},
 month = {Dec},
 note = {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.},
 pages = {15--33},
 title = {How does Corporate Governance Affect Earnings Management in China ? : In the View of Financial Monitoring},
 volume = {61},
 year = {2013}
}