政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/110188

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113303/144284 (79%)
Visitors : 50800882 Online Users : 843

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/110188

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/110188

Title:	Managerial Ability, Political Connections, and Fraudulent Financial Reporting in China
Authors:	金成隆 Wang, Z.,;Chen, M. H.;Chin, C. L.;Zheng, Q.
Contributors:	會計系
Keywords:	Managerial ability;Political connections;Fraudulent financial reporting
Date:	2017
Issue Date:	2017-06-05 14:57:02 (UTC+8)
Abstract:	The primary objective of this paper is to examine the associations among managerial ability, political connections and enforcement actions for financial reporting misrepresentation (hereafter financial reporting fraud) in China. Using a sample of listed firms in China during 2007–2012, we first find that increased managerial ability leads to less financial reporting fraud. Second, political connections of firms can weaken or limit the effect of managerial ability on the likelihood of financial statement fraud. Further analyses indicate that the results are primarily driven by non-state-owned firms, rather than state-owned firms. Finally, we further find that firms with capable managers face less severe penalties by the regulatory agencies relative to those without capable managers.
Relation:	Journal of Accounting and Public Policy, Volume 36, Issue 2, Pages 141–162
Data Type:	article
DOI link:	https://doi.org/10.1016/j.jaccpubpol.2017.02.004
DOI:	10.1016/j.jaccpubpol.2017.02.004
Appears in Collections:	[Department of Accounting] Periodical Articles

Files in This Item:

File	Description	Size	Format
141-162.pdf		487Kb	Adobe PDF2	552	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...