Article2012

Corporate governance and income smoothing in China

Chi-Yih Carol Yang · Boon Leing Tan · Xiaoming Ding

44 citations0/0 files storedJournal of financial reporting & accounting

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

Purpose – The purpose of this paper is to examine empirically whether corporate governance mechanisms have an effect on income‐smoothing behavior in the People's Republic of China.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1996Higher market valuation of companies with a small board of directors 2000The separation of ownership and control in East Asian Corporations 2003Earnings management and investor protection: an international comparison 1997TOWARD A STEWARDSHIP THEORY OF MANAGEMENT 2002Audit committee, board of director characteristics, and earnings management 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings

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