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International Conference on Engineering and Business Management (EBM 2010 PAPERBACK)

Chengdu,China,China,3.24-3.26,2010

ISBN: 978-1-935068-05-1 Scientific Research Publishing, USA

Paperback 6066pp Pub. Date: March 2010

Category: Engineering

Price: $280

Title: The Influence of Ownership Concentration and Board of Directors on Earnings Management for Chinese Listed Firms
Source: International Conference on Engineering and Business Management (EBM 2010 PAPERBACK) (pp 5949-5953)
Author(s): De-xuan SUN, Shandong Institute of Business & Technology, Yantai, China 264005
Li-ming YANG, Shandong Institute of Business & Technology, Yantai, China 264005
Abstract: Abstract: This paper empirically studies the relationship among concentration ownership, board of directors and earnings management of public listed firms in China. We use annual data for 1342 companies listed on China’s two exchanges in 2005. We find that, on average, earnings management is negatively effected by concentration ownership, board size and proportion of independent directors and positively influenced by the duality of CEO. Therefore, such a significant relationship is good to discourage earnings management and improve the Chinese capital market developing healthily, stably and harmoniously.
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