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Abstract-Reasonable assurance of the reliability of financial report is one of the main objectives of internal control. Thus, high-quality internal control should help to improve the quality of corporate's financial report theoretically. In this paper, we examine the effect of internal control on earnings management, which was measured by real activity earnings management. Besides, we further test...
This paper selects the data of listed companies in Shanghai stock exchange and Shenzhen stock exchange between 2010 and 2013, studying the moderating effect of management team characteristics on the relationship between equity incentive and internal control quality. The result shows that there is a significant positive correlation between equity incentive and internal control quality. Also, education...
The relationship between executive compensation and corporate performance is a key subject. This paper reviewed relevant literature at home and abroad and summarized important theoretical and empirical studies based on the view of intrinsicalness. Studies have shown that: there is positive correlation between corporate performance and executive compensation, and executive compensation reacts on corporate...
In recent years, equity incentive is becoming a hot spot of research at home and abroad. This article reviews previous classic research on equity incentive after releasing The Listed Companies Incentive Management Approach in 2006 in China. By classifying the literature in firm level and individual level and summarizing the effects of equity incentives on firm performance, earnings management, dividend...
This study adopts the method of factor analysis, and focuses on the asset quality of 16 listed banks in 2009–2013.This paper chooses 13 major indexes from four aspects: assets structure ratio, asset management effectiveness, profitability and risk to make the comprehensive analysis, and calculates F value of the quality of listed bank assets. By comparing the F value, we find that the scores of state-owned...
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