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With the growing strength of China's economy, the state also increased the financial institutions capital investment, but also the reform of the financial management system, however, under the old system of management institutions, due to the lack of internal control methods and awareness of risk management,...

Economic can be seen as the outer form of a nation's development whereas culture is the inner driver of a nation. The culture will shape and affect the person's preferences and ideas. According to the Upper Echelon theory, as the main decision maker, senior executive team's preferences and behavior will...

This paper attempts to find the connection between earnings management and the readability of annual reports. We use STATA15.0 to search data of China's stock market annual report from 2012 to 2016. This study is based on 1163 listed companies in China stock market, and use Software developed by s Taiwan...