Institutional Environment, Ownership Structure and Accounting Earning Quality
Jinri He, Xinran Liu
Available Online November 2012.
- https://doi.org/10.2991/citcs.2012.177How to use a DOI?
- Accounting earning quality; Institutional environment; Ownership structure; Governance efficiency
- This paper empirically examines the relationships between the institutional environment, ownership structure and accounting earning qulity based on the data Chinese listed companies in 2007-2009. It finds that the better the insitutional environment in the rigion, the higher the quality of accounting earning of listed companies; ownership concentration has a significant negative correlation with the quality of accounting earning information; the government-controlled listed companies has a higher quality of accounting earning information. And institutional environment plays as a complementary role in the governance effects of ownership structure, good institutional environment can reduce the ownership concentration's negative effect on the quality of accounting earning information; the institutional environment's effect on the quality of accounting earning information exists significant difference between government-controlled companies and non-governmentcontrolled companies.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Jinri He AU - Xinran Liu PY - 2012/11 DA - 2012/11 TI - Institutional Environment, Ownership Structure and Accounting Earning Quality BT - 2012 National Conference on Information Technology and Computer Science PB - Atlantis Press SP - 693 EP - 697 SN - 1951-6851 UR - https://doi.org/10.2991/citcs.2012.177 DO - https://doi.org/10.2991/citcs.2012.177 ID - He2012/11 ER -