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Private vs State Ownership and Earnings Management: evidence from Chinese listed companies


  • Yuan Ding
  • Hua Zhang

    (Center of Chinese Private Enterprises, China Europe International Business School)

  • Junxi Zhang

    (School of Economics and Finance, the University of Hong Kong)


In this study, we investigate the role played by a firm's ownership structure in earnings management, with reference to the Chinese capital market. We measure the impacts of both ownership concentration and different ownership types, specifically the difference between the state as blockholder and private blockholders. Copyright (c) 2007 The Authors; Journal compilation (c) 2007 Blackwell Publishing Ltd.

Suggested Citation

  • Yuan Ding & Hua Zhang & Junxi Zhang, 2007. "Private vs State Ownership and Earnings Management: evidence from Chinese listed companies," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(2), pages 223-238, March.
  • Handle: RePEc:bla:corgov:v:15:y:2007:i:2:p:223-238

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    References listed on IDEAS

    1. Venkiteswaran N, 2000. "Corporate Governance for Shareholder Value," IIMA Working Papers WP2000-07-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
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