IEEE - Institute of Electrical and Electronics Engineers, Inc. - Supervision of Board of Directors, Management Compensations and Earnings Management: The Empirical Evidences from China

2008 4th International Conference on Wireless Communications, Networking and Mobile Computing (WiCOM)

Author(s): Li Yanxi ; Dong Wenchen ; Bao Shize
Publisher: IEEE - Institute of Electrical and Electronics Engineers, Inc.
Publication Date: 1 October 2008
Conference Location: Dalian, China
Conference Date: 12 October 2008
Page(s): 1 - 5
ISBN (CD): 978-1-4244-2108-4
ISBN (Paper): 978-1-4244-2107-7
DOI: 10.1109/WiCom.2008.2264
Regular:

The paper focuses on the relationship between the boards of directors, the management compensation incentives and earnings management in China. We take the discretionary total accruals calculated... View More

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