IEEE - Institute of Electrical and Electronics Engineers, Inc. - Research on Block Holders, Investor Relations and Earnings Management: Evidence from Chinese Listed Companies

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

Author(s): Lian-Fu Ma ; Yan Hu
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.2008.2474
Regular:

The listed companies in China are strongly controlled by large shareholders, and they have strong incentive to manage earnings upward by altering discretionary accruals to gain the rights issues... View More

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