Earnings Management and Ownership Concentration - Based on the Impact of Restricted Shares

Global Finance Review

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Field Value
Title Earnings Management and Ownership Concentration - Based on the Impact of Restricted Shares
Creator Wang, Ying
Subject earnings management; equity concentration; restricted shares
Description Based on the data of A-share listed companies in China's securities market, this paper examines the relationship between earnings management and ownership concentration. It is found that the ownership concentration has a significant governance effect on earnings management when the restricted shares are excluded. The higher the ownership concentration is, the lower the level of earnings management is. In the case of restricted shares, the opposite is true. The higher the equity concentration is, the higher the level of earnings management is.
Publisher PiscoMed Publishing Pte Ltd
Date 2019-12-03
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Identifier http://ojs.piscomed.com/index.php/GFR/article/view/759
Source Global Finance Review; Vol 1, No 1
Language eng
Relation http://ojs.piscomed.com/index.php/GFR/article/view/759/693
Rights Copyright (c) 2019 Global Finance Review

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