Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China

By Michael Firth, P. M. Fung, Oliver M. Rui. 2007

546 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/7eb8673eb42a839676ba67b2c68a81561825f8ba

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Citations in the corpus

Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “In contrast, no significant association has been reported by some studies (e.g., Davidson et al., 2005; Firth et al., 2007).”
Corporate Governance in China: A Meta‐Analysis (2018, background): “As capital markets and related financial reforms become more influential in China, empirical studies indicate a stronger effect of alignment mechanisms on firm outcomes over time (Chen et al., 2011a; Conyon and He, 2011; Firth et al., 2007a, 2007b, 2007c; Kato and Long, 2006).”
Board Hierarchy, Independent Directors, and Firm Value: Evidence from China (2016, background): “Research finds that the likelihood of modified audit opinions decreases for firms with a large percentage of independent directors (Firth, Fung, and Rui 2007), firm profitability increases with the number and percentage of independent directors (Jiang, Yue, and Zhao 2009), and CEOs with…”
Client importance and audit partner independence (2012, result): “Consistent with this, Firth et al. (2007) report that, from 1998 to”
Corporate Board and Corporate Social Responsibility Assurance: Evidence from China (2016, unknown): “The supervisory board members can report directly to the regulatory authorities if they are aware of any violation of laws, regulations or the company’s charter (Firth et al. 2007).”
Cooking the books : recipes and costs of falsified financial statements in China (2011, unknown): “These governance features include some of those used in prior research (Agrawal and Chadha, 2005; Chen et al., 2006b; Firth et al., 2007; Park and Shin, 2004; Xie et al., 2003).”
The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China (2014, background): “Firth, Fung, and Rui (2007) also point out that investor protection is weak in China due to a less developed legal system, market control mechanism, and managerial labor market, together with a concentrated ownership structure and two-tier board structure that affects earnings-informativeness.”
Corporate Social Responsibility in China: A Corporate Governance Approach (2014, result): “…Governance and Corporate Social Performance From the literature of corporate governance studies in China, we understand that some arrangements are effective in monitoring top management behaviors, while some others may not have conclusive results (Firth et al. 2007; Hu et al. 2010; Peng 2004).”
Do Women On Boards And In Top Management Reduce Earnings Management? Evidence In France (2015, background): “…the existence of a relationship between earnings management and firm size (Bozec (2008) and Yang et al. (2008)), Board size (Beasley (1996) and Firth et al. (2007)), Board independence (Jeanjean (2000), CEO duality (Peasnell et al. 2000 and Dechow et al. 1996), Ownership dispersion: (Jensen…”
Corporate governance mechanisms and financial performance in China: panel data evidence on listed non financial companies (2011, background): “These are: (1) state shares; (2) legal person shares; (3) employee shares; (4) domestic minority shares; and (5) foreign institutional and/or investors shares (Sun and Tong 2003, Wei et al. 2005, Firth et al. 2007, Wei 2007).”