Institutional Environment, Ownership Structure and Accounting Earning Quality

DOI

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.

Copyright

© 2012, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jinri He
AU  - Xinran Liu
PY  - 2012/11
DA  - 2012/11
TI  - Institutional Environment, Ownership Structure and Accounting Earning Quality
BT  - Proceedings of the 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  - 10.2991/citcs.2012.177
ID  - He2012/11
ER  -