عنوان انگلیسی مقاله:

Corporate governance, earnings management, and IFRS: Empirical evidence from Chinese domestically listed companies

ترجمه عنوان مقاله: شواهدی تجربی از ارتباط حاكمیت شركتی، مدیریت سود و IFRS در شركت های چینی عضو بورس

رشته: مالی و حسابداری

سال انتشار: 2014

تعداد صفحات مقاله انگلیسی: 4 صفحه

منبع: ساینس دایرکت و الزویر

نوع فایل: pdf

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Abstract

This research used 1,329 Chinese publicly listed companies’ data from 1998 to 2009 to investigate how IFRS, state ownership, and board of directors (BOD) influence earnings management. We conclude that stateownership to an extent discourages earnings management in the current environment of China. However, IFRS implementation does not seem to deter earnings management. When state-ownership is not the case, increasing the number of independent BOD seems to be a good practice to discourage earnings management, although non-independent BOD does not make any difference.

Keywords: Keywords: Earnings management, Corporate Governance, China, IFRS

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