Private vs State Ownership and Earnings Management: evidence from Chinese listed companies

By Yuan Ding, Hua Zhang, Junxi Zhang. 2007

486 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/071bad486db42f7e06d417f32ea1f3eeac1dd96c

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Citations in the corpus

The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China (2014, methodology): “The percentage is slightly lower than the figures of 41.9% and 42.8% reported by Ding et al. (2007) and Gul et al. (2010) respectively.”
Ownership Structure and Firm Performance: Evidence from Vietnamese Listed Firms (2016, unknown): “Figure 1 illustrates a convex relationship between firm performance and state ownership, indicating the entrenchment and aligning effects of state ownership in accordance with Ding et al. (2007).”
Internal governance mechanisms and firm performance in China (2009, background): “Consistent with Ding et al. (2007) and Xu and Wang (1997), we do not expect endogeneity to be a problem in the testing of ownership and performance relationship.8 The second IGM, the composition of the board of directors, is represented by the proportion of controlling directors (CD), outside…”
Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms (2011, background): “Ding et al. 2007 mainly studied the impact of private vs. state ownership.”
Does Ownership Type Matter for Corporate Social Responsibility (2012, background): “Furthermore, state-owned companies can use ownership to pursue political goals (see Ding et al., 2007; Shen & Lin, 2009).”
Ownership Structure and Earnings Management: Evidence from Portugal (2012, background): “Ding, Zhang & Zhang (2007) find evidence of a non-linear relationship between ownership concentration and earnings management.”
Player and Referee Roles Held Jointly: The Effect of State Ownership on China’s Regulatory Enforcement Against Fraud (2010, background): “13 connections as we argued, but other underlying reasons such as the argument of their good corporate governance as a result of the alignment effect of the ownership concentration in Ding et al. (2007), the new regulation with increased inspection severity would not give rise to higher incidence of”
Tunneling or Propping: Evidence from Connected Transactions in China (2011, background): “Ding , Zhang, and Zhang (2007), Liu and Lu (2007), Jian and Wong (2010), and others have documented that controlling shareholders in listed firms have strong incentives to use real 6 There were 851 listed firms at the end of 1998 and 1,373 listed firms at the end of 2004. transaction-based…”
Should Earnings Thresholds Be Used as Delisting Criteria in Stock Market (2008, methodology): “Ding et al. (2007), Jiang and Wang (2003), Jian and Wong (submitted for publication), and Liu and Lu (2007), among others, have carefully documented that Chinese listed companies not only manage accruals, but also engage in real transaction-based techniques to dramatically boost earnings to avoid…”