Do State Enterprises Manage Earnings More than Privately Owned Firms? The Case of China

By Liu Wang, Kenneth Yung. 2011

205 citations recorded by the source corpus.

Subfields: Accounting, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/69ec0ce8701e4dac446b0d551e216d69e7cc9e7a

Citations in the corpus

• The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China (2014, unknown): “Both Ding, Zhang, and Zhang (2007) and Wang and Yung (2011) also find that listed firms with private controlling ownership demonstrate a higher level of accrual-based earnings management than state-controlled firms, since private-listed firms face a tougher Please cite this article as: Kuo, J.-M.,…”
• Ownership structure and earnings management in emerging markets—An institutionalized agency perspective (2017, unknown): “Despite these developments, as the opening quote illustrates, the quality and accuracy of financial information reported by many firms in these countries continues to be questioned in practice as well as in scholarly research (e.g., Li, Park, & Bao, 2014; Wang & Yung, 2011).”
• Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, unknown): “In addition, prior literature (Megginson et al., 1994; Wang and Yung, 2011; Shleifer, 1998) demonstrates that state-owned firms are associated with higher earnings management.”
• Family Firm Research – A Review (2014, unknown): “Huang and Zhang (2011) and Wang and Yung (2011) document that Chinese family firms have higher abnormal accruals, lower earnings predictability, and lower conservatism.”
• State Ownership, Socio-political Factors, and Labor Cost Stickiness (2018, unknown): “This study focuses on the differences in labor cost stickiness between state-owned enterprises (SOEs), which are fully or partially owned by a government (Gupta, 2005; Megginson, 2005; Wang & Yung, 2011), and private firms.”