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1. Research on the relationship between ownership structure and growth of aperiodic Enterprise | |||
ZHU Rui,PENG Yanmin | |||
Economics 31 May 2018 | |||
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Abstract:Growth is an important indicator to measure the operating conditions and development potential of listed companies. There are many influencing factors. This article starts from the perspective of equity structure and uses non-cyclical listed companies in China as a sample from 2012 to 2016 to study the impact of equity liquidity and equity concentration on the growth of non-cyclical listed companies. Through factor analysis, a comprehensive index for the growth of non-cyclical listed companies was established; through regression analysis, the effects of equity liquidity and equity concentration on the growth of non-periodic listed companies were studied, and the rational allocation of equity structures for listed companies in China was studied. And suggestions for health development. | |||
TO cite this article:ZHU Rui,PENG Yanmin. Research on the relationship between ownership structure and growth of aperiodic Enterprise[OL].[31 May 2018] http://en.paper.edu.cn/en_releasepaper/content/4745314 |
2. CEO Overconfidence, Uncertainty and Loan Loss Provisioning | |||
WU Chaohui,DENG Yongqin | |||
Economics 03 April 2018 | |||
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Abstract:The inadequacy of commercial banks\' loan loss provisioning will lead to adverse economic consequences. Using a sample of Chinese listed commercial banks from 2003 to 2014, this paper examines the relationship between CEO overconfidence and loan loss provisioning. Empirical results show that overconfident CEOs recognize lower loan loss provisions compared to other CEOs, and the negative effect of CEO overconfidence on loan loss provisioning is greater for firms which face greater uncertainty. Channel analysis further suggests that the negative relationship between CEO overconfidence and loan loss provisioning is partly driven by overconfident CEOs\' low sensitivity to expected loan losses, which results in delayed expected loss recognition. This paper informs the current debate over the accounting for credit losses and suggests that managerial characteristics may affect expected loss recognition. | |||
TO cite this article:WU Chaohui,DENG Yongqin. CEO Overconfidence, Uncertainty and Loan Loss Provisioning[OL].[ 3 April 2018] http://en.paper.edu.cn/en_releasepaper/content/4744271 |
3. XBRL Implementation and Real Earnings Management:Evidence from XBRL Dual Regulation in China | |||
CHEN Songsheng,TONG Xiaoxiao | |||
Economics 24 March 2016 | |||
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Abstract:In this paper, we test the impact of XBRL (eXtensible Business Reporting Language) on real earnings management using listed firms from Shanghai and Shenzhen stock exchanges over 1998 to 2013. We find the level of real earnings management increases significantly after the mandatory adoption of XBRL indicating XBRL complexity makes managers more innovative to manipulate earnings using real activities. Furthermore, we investigate the impact of dual regulation from China Securities Regulation Committee (CSRC) and Ministry of Finance (MOF) on XBRL implementation. The results show that the dual regulation from two different agencies with different XBRL standards increase transition costs and implementation difficulties for most of the listed firms, reflected in the continuous increase of real earnings management and decline of superiority for Big 12 after the occurrence of dual regulation in the process of XBRL implementation in China. | |||
TO cite this article:CHEN Songsheng,TONG Xiaoxiao. XBRL Implementation and Real Earnings Management:Evidence from XBRL Dual Regulation in China[OL].[24 March 2016] http://en.paper.edu.cn/en_releasepaper/content/4681587 |
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