Accrual-based earnings management and corporate governance, China : evidence in the pre- and post-code periods
This thesis aims to investigate the impact of implementation of The Code of Corporate Governance . for Listed Companies in China (or the Code) in 2002 upon the accrual-based earnings management (hereafter EM) practices in China's listed companies. Based on Transaction Cost Economics (TCE) and A...
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University of Surrey
2010
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.521727 |