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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AIMS Press
2023-12-01
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| Series: | National Accounting Review |
| Subjects: | |
| Online Access: | https://www.aimspress.com/article/doi/10.3934/NAR.2023024?viewType=HTML |