Proceedings of the 2012 National Conference on Information Technology and Computer Science

Institutional Environment, Ownership Structure and Accounting Earning Quality

Authors
Jinri He, Xinran Liu
Corresponding Author
Jinri He
Available Online November 2012.
DOI
https://doi.org/10.2991/citcs.2012.177How to use a DOI?
Keywords
Accounting earning quality; Institutional environment; Ownership structure; Governance efficiency
Abstract
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.
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Proceedings
2012 National Conference on Information Technology and Computer Science
Part of series
Advances in Intelligent Systems Research
Publication Date
November 2012
ISBN
978-94-91216-39-8
ISSN
1951-6851
DOI
https://doi.org/10.2991/citcs.2012.177How to use a DOI?
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  -