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External Governance Environment, Corporate Governance And Earnings Management

Posted on:2012-01-16Degree:MasterType:Thesis
Country:ChinaCandidate:F TongFull Text:PDF
GTID:2219330368988018Subject:Accounting
Abstract/Summary:PDF Full Text Request
Recently, China economic had a rapid development. But the problems, development structure is disordered and regional development is unbalanced, are very serious. And faulty external governance conditions provide a hotbed for Earnings Management behavior. This paper based on the theoretical research. And then, a dimensional analysis is done over a total of 3964 data from 2004 to 2007, and the study is from the view of countrywide and regional. This research focus on how the four factors, Corporate Governance, Regional Marketization, Government Intervention and Institutionalize, impact on earnings management behavior. Further more, I study the impact path and mechanism of the joint action of internal and external governance conditions.The result shows that, Corporate Governance may inhabit Earnings Management, and the higher degree of Corporate Governance, the less Earnings Management behavior. Countrywide, External Governance Environment may also restrict Earnings Management. In better External Governance Environment, i.e. higher Marketization, less Government Intervention, and sound Institution, the better investors been protected, and the less extent of Earnings Management. The joint action of internal and external governance also has inhibit effect on Earnings Management.
Keywords/Search Tags:Earnings Management, External Governance Environment, Corporate Governance, Investor protection
PDF Full Text Request
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