Research on Earnings Management for China's Listed Companies from the Perspective of Corporate Governance

@inproceedings{Su2014ResearchOE,
  title={Research on Earnings Management for China's Listed Companies from the Perspective of Corporate Governance},
  author={K Su},
  year={2014}
}
Through estimating earnings management of China's listed companies from the year of 2000 to 2010 by using the modified Jones model,we find that there exists serious earnings management in China's listed companies and the ratio of earnings level reach to about 7. 6 percent at average level. The paper investigates the relation between corporate governance and earnings management from the perspective of agency. Through empirical analysis,we find that it is significantly positive for the impact of… CONTINUE READING

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