The Characteristics about Control Rights and Extraordinary Items of Chinese Private Listed Companies: An Empirical Study

摘要：

Chinese private listed companies have been evaluated widely in the last decades and become part of Chinese economy. This paper studies the characteristics of Chinese private listed companies and their effect on companies earnings management through extraordinary items. The empirical study suggests that the characteristics in control rights in private listed companies have effects on their earnings management through extraordinary items.

关键词： earnings management control rights extraordinary items private listed companies

作者: ZHU Zhaohui CHEN Jin

作者单位: Zhejiang Gongshang University, P.R.China

会议类型: 国际会议

会议名称: The Eleventh West Lake International Conference on Small & Medium Business(第11届西湖国际中小企业研讨会 WLICSMB 2009)

会议地点: 杭州

会议语种:英文

页码: 371-374

在线出版日期: 2009-10-25（万方平台首次上网日期，不代表论文的发表时间）