Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective ☆

By Qiao Liu, Zhou Lu. 2007

242 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/bbcae477634740dae2acdefadb17dafb65bc4fda

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Citations in the corpus

Ownership Structure and Earnings Management: Evidence from Portugal (2012, background): “…the cross sectional variation of the Jones model (1991) and the cross sectional variation of the modified Jones model proposed by Dechow, Sloan & Sweeney (1995), that are commonly used by most of earnings management research (Caneghem 2002; Jaggi & Leung 2007; Klein 2002; Koh 2003; Liu & Lu 2007).”
State Ownership, Soft-Budget Constraints, and Cash Holdings: Evidence from China's Privatized Firms (2014, unknown): “The latest requirement is that a firm must have a three-year average ROE greater than 6% to be eligible for rights offerings and seasoned new issues (Liu and Lu 2007).”
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…”
How corporate governance affect firm value? Evidence on a self-dealing channel from a natural experiment in Korea (2015, unknown): “In China, Liu and Lu (2007) find that better governance predicts less earnings management, and (less clearly) lower tunneling.”
A balancing act: Managing financial constraints and agency costs to minimize investment inefficiency in the Chinese market (2016, background): “In the Chinese context, given the weak legal system, the high restriction of share trading, and the prevalence of dominant shareholders, the first type of agency problems has been found to be prevalent (Jiang et al., 2010; Liu and Lu, 2007).”
Corporate Governance, Accounting and Finance: A Review (2011, unknown): “Also, the level of ownership by foreign investors can influence the firm’s activities, particularly where governance structures differ from those typically found in the foreign investors’ home country (Liu and Lu, 2007).”
Corporate Governance Quality and Earnings Management: Evidence from Jordan (2016, background): “This result is consistent with Liu and Lu (2007) where a negative impact of corporate governance on earnings management was observed.”
CEO's financial experience and earnings management (2013, background): “Some previous empirical studies on emerging markets (including China and India) show that board characteristics, ownership structure, and other corporate governance variables significantly influence earnings management (Firth et al., 2007; Liu and Lu, 2007; Sarkar et al., 2008).”
Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China (2011, unknown): “In addition, concentrated ownership implies controlling shareholders are rarely challenged by other shareholders and this can lead to poor corporate governance (Liu and Lu, 2007).”