Financial Development, Government Intervention and Earning Quality

摘要：

　　Utilizes the balance panel data of Chinese 642 companies listed on Shanghai and Shenzhen Stock Exchanges from 2003 to 2012,this paper evaluates the effects of macro factors of financial development and government intervention on enterprises quality with one-step system GMM method.The results show that financial development and government intervention can affect earning quality.The better financial development is and the less is government intervention,the higher earning quality is.

关键词： Financial development government intervention earning quality earning mangement enterprise governance

作者: Cui Yanjuan Chen Kejing Dong Yangwei

作者单位: Faculty of Management and Economics, Dalian University of Technology, Dalian, China, 116024;School o Faculty of Management and Economics, Dalian University of Technology, Dalian, China, 116024 School of Management, Dalian Polytechnic University, Dalian, China, 116034

会议类型: 国际会议

会议名称: The 6th International Conference on Financial Risk and Corporate Finance Management(第六届(2014)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 197-202

在线出版日期: 2014-06-30（万方平台首次上网日期，不代表论文的发表时间）