Corporate governance in Chinese manufacturing sector: Ownership structure, monitoring and firms' earning quality

Corporate governance in Chinese manufacturing sector: Ownership structure, monitoring and firms' earning quality

In this study, we explore the impact of ownership structure on a firm's earnings quality in emerging markets. Using the Chinese manufacturing industry sample set, we demonstrate that higher profitability performance could increase earnings quality. Higher concentrated shareholding and instituti...

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Bibliographic Details
Main Authors: Dachen Sheng, Opale Guyot
Format: Article
Language:English
Published: AIMS Press 2023-12-01
Series:National Accounting Review
Subjects:
ownership structure
earning quality
information asymmetry
agency cost
debt covenants
external monitoring
Online Access:https://www.aimspress.com/article/doi/10.3934/NAR.2023024?viewType=HTML

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https://www.aimspress.com/article/doi/10.3934/NAR.2023024?viewType=HTML

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