Do Non-Executive Employees Matter in Curbing Corporate Financial Fraud
Exploiting staggered enactment of employee stock ownership plans (ESOPs) as a quasi-natural shock, we use a difference-in-differences (DiD) approach to investigate whether and how ESOPs mitigate corporate financial fraud in China. We find ESOPs significantly reduce corporate financial fraud. This is...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Elsevier
2023
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| Online Access: | http://hdl.handle.net/20.500.11937/91263 |
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