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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: Empirical Study on the Mechanisms of Corporate Governance and Earning Management after the Non-tradable Shares Reform
Source: International Conference on Engineering and Business Management (EBM 2010 PAPERBACK) (pp 150-154)
Author(s): Bingcai Zhang, School of Business Administration in South China University of Technology, Guang Zhou, P. R. China
Jing Zhou, School of Business Administration in South China University of Technology, Guang Zhou, P. R. China
Abstract: Abstract: The non-tradable shares reform has been implemented in China since the year 2005.This paper studies on the association between the earning management and the mechanisms of corporate governance after the reform, including equity structure, directorate characteristics and capital structure; and also includes comments on the results of the implementation of the non-tradable shares reform and gives suggestions.
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