Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry
This paper examines the relationship between corporate governance variables and earnings quality in the Chinese manufacturing industry. The research sets up two comparison groups: one state-owned enterprise group and the other private enterprise group. Then this research selects 234 manufacturing co...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
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| Online Access: | https://eprints.nottingham.ac.uk/45879/ |
| _version_ | 1848797212257026048 |
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| author | ZHOU, Ge |
| author_facet | ZHOU, Ge |
| author_sort | ZHOU, Ge |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | This paper examines the relationship between corporate governance variables and earnings quality in the Chinese manufacturing industry. The research sets up two comparison groups: one state-owned enterprise group and the other private enterprise group. Then this research selects 234 manufacturing companies listed in Shanghai stock exchange market with complete data during 2011-2015. The empirical research finds that there are only three corporate governance variables (‘independirector’, LnCompensation’ and ‘shareholder concentration’) which are determinants on abnormal accruals in private enterprise group. These three corporate governance variables are negatively related to abnormal accruals. In state-owned enterprises, there is only one corporate governance variable (‘ROE ratio) determinant on abnormal accruals. The ROE ratio is positively related to abnormal accruals. This result suggests that the corporate governance is weaker in state-owned enterprises than it is in private enterprises. |
| first_indexed | 2025-11-14T20:00:17Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-45879 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:00:17Z |
| publishDate | 2017 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-458792018-04-10T15:05:32Z https://eprints.nottingham.ac.uk/45879/ Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry ZHOU, Ge This paper examines the relationship between corporate governance variables and earnings quality in the Chinese manufacturing industry. The research sets up two comparison groups: one state-owned enterprise group and the other private enterprise group. Then this research selects 234 manufacturing companies listed in Shanghai stock exchange market with complete data during 2011-2015. The empirical research finds that there are only three corporate governance variables (‘independirector’, LnCompensation’ and ‘shareholder concentration’) which are determinants on abnormal accruals in private enterprise group. These three corporate governance variables are negatively related to abnormal accruals. In state-owned enterprises, there is only one corporate governance variable (‘ROE ratio) determinant on abnormal accruals. The ROE ratio is positively related to abnormal accruals. This result suggests that the corporate governance is weaker in state-owned enterprises than it is in private enterprises. 2017-09-12 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/45879/1/ZHOUGE%204273935%20Dissertation.pdf ZHOU, Ge (2017) Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry. [Dissertation (University of Nottingham only)] Corporate governance earnings quality abnormal accruals |
| spellingShingle | Corporate governance earnings quality abnormal accruals ZHOU, Ge Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry |
| title | Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry |
| title_full | Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry |
| title_fullStr | Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry |
| title_full_unstemmed | Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry |
| title_short | Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry |
| title_sort | corporate governance as determinants of earnings quality in chinese manufacturing industry |
| topic | Corporate governance earnings quality abnormal accruals |
| url | https://eprints.nottingham.ac.uk/45879/ |