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Equity Pledge of Controlling Shareholders, Internal Control and Earnings Management

In: Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023)

Author

Listed:
  • Yanping Liu

    (Dalian University of Technology, School of Economics and Management)

  • Zhiyi Huang

    (Shanghai University of Finance and Economics, School of Accounting)

  • Rong Wang

    (Dalian University of Technology, School of Economics and Management)

Abstract

From 2012 to 2017, a-share listed companies with stock pledge behaviors of controlling shareholders in Shanghai and Shenzhen stock exchanges were selected as the research object to study the influence of stock pledge behaviors of controlling shareholders of listed companies on internal control and earnings management. The research shows that with the increase of the equity pledge ratio of the controlling shareholder, the quality of internal control of the enterprise will decrease, and the accrual earnings management and real earnings management will increase. Further study found that after the controlling shareholder's equity pledge relatively less costly true earnings management is likely to be carried out by reducing the quality of the company's internal controls.

Suggested Citation

  • Yanping Liu & Zhiyi Huang & Rong Wang, 2024. "Equity Pledge of Controlling Shareholders, Internal Control and Earnings Management," Advances in Economics, Business and Management Research, in: Suhaiza Hanim Binti Dato Mohamad Zailani & Kosga Yagapparaj & Norhayati Zakuan (ed.), Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023), pages 936-946, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-256-9_92
    DOI: 10.2991/978-94-6463-256-9_92
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