FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2039930068> ?p ?o ?g. }

• W2039930068 endingPage "102" @default.
• W2039930068 startingPage "84" @default.
• W2039930068 abstract "Mainland China's economic system is in transition from a socialist system to a free economy. Chinese market standards tend to mirror those of developed countries, but unlike companies in developed markets, Chinese firms lack monitoring functions and are subject to strong political interference. The managers of firms with substantial state ownership are often designated by the state and are under strong pressure to comply with government requests for funds even when this is not in the company's interest. As this article illustrates, managers of Chinese listed firms offer rights issues to public shareholders and then transfer the proceeds to the state by distributing cash dividends. Firm income is often falsified in the financial statements issued before the rights-issue offering. During the three years prior to a rights issue, the gains from long-term investment, nonoperating income and revenue from related-party sales appear to be higher than would be expected. This implies that earnings are deliberately inflated before rights issues to meet profitability requirements set by the China Securities Regulatory Commission and implicates state ownership. Because the government has strong influence on the authorizing banks, firms with greater state ownership are less likely to manipulate earnings before rights issues." @default.
• W2039930068 created "2016-06-24" @default.
• W2039930068 creator A5058340644 @default.
• W2039930068 date "2012-11-01" @default.
• W2039930068 modified "2023-09-23" @default.
• W2039930068 title "Political Interference and Earnings Manipulation in Chinese Firms" @default.
• W2039930068 cites W139736299 @default.
• W2039930068 cites W1526996522 @default.
• W2039930068 cites W1532758905 @default.
• W2039930068 cites W1576728798 @default.
• W2039930068 cites W1608158472 @default.
• W2039930068 cites W1785374533 @default.
• W2039930068 cites W1963527116 @default.
• W2039930068 cites W1967688563 @default.
• W2039930068 cites W1968235651 @default.
• W2039930068 cites W1970709400 @default.
• W2039930068 cites W1978786686 @default.
• W2039930068 cites W1994012763 @default.
• W2039930068 cites W2025555983 @default.
• W2039930068 cites W2030132760 @default.
• W2039930068 cites W2030300346 @default.
• W2039930068 cites W2039278011 @default.
• W2039930068 cites W2047729427 @default.
• W2039930068 cites W2058254006 @default.
• W2039930068 cites W2108818539 @default.
• W2039930068 cites W2109828486 @default.
• W2039930068 cites W2131062959 @default.
• W2039930068 cites W2149170345 @default.
• W2039930068 cites W2151266747 @default.
• W2039930068 cites W2170694901 @default.
• W2039930068 cites W2752617332 @default.
• W2039930068 cites W3023160244 @default.
• W2039930068 cites W3121212373 @default.
• W2039930068 cites W3124111759 @default.
• W2039930068 cites W3124888097 @default.
• W2039930068 cites W3125684456 @default.
• W2039930068 cites W3125994041 @default.
• W2039930068 doi "https://doi.org/10.2753/ces1097-1475450605" @default.
• W2039930068 hasPublicationYear "2012" @default.
• W2039930068 type Work @default.
• W2039930068 sameAs 2039930068 @default.
• W2039930068 citedByCount "5" @default.
• W2039930068 countsByYear W20399300682014 @default.
• W2039930068 countsByYear W20399300682015 @default.
• W2039930068 countsByYear W20399300682017 @default.
• W2039930068 countsByYear W20399300682018 @default.
• W2039930068 countsByYear W20399300682022 @default.
• W2039930068 crossrefType "journal-article" @default.
• W2039930068 hasAuthorship W2039930068A5058340644 @default.
• W2039930068 hasConcept C10138342 @default.
• W2039930068 hasConcept C116168712 @default.
• W2039930068 hasConcept C120757647 @default.
• W2039930068 hasConcept C121087249 @default.
• W2039930068 hasConcept C129361004 @default.
• W2039930068 hasConcept C138885662 @default.
• W2039930068 hasConcept C144133560 @default.
• W2039930068 hasConcept C162324750 @default.
• W2039930068 hasConcept C17744445 @default.
• W2039930068 hasConcept C191935318 @default.
• W2039930068 hasConcept C195487862 @default.
• W2039930068 hasConcept C199539241 @default.
• W2039930068 hasConcept C2776034101 @default.
• W2039930068 hasConcept C2777506082 @default.
• W2039930068 hasConcept C2778137410 @default.
• W2039930068 hasConcept C2781426361 @default.
• W2039930068 hasConcept C34447519 @default.
• W2039930068 hasConcept C39389867 @default.
• W2039930068 hasConcept C41895202 @default.
• W2039930068 hasConcept C94625758 @default.
• W2039930068 hasConceptScore W2039930068C10138342 @default.
• W2039930068 hasConceptScore W2039930068C116168712 @default.
• W2039930068 hasConceptScore W2039930068C120757647 @default.
• W2039930068 hasConceptScore W2039930068C121087249 @default.
• W2039930068 hasConceptScore W2039930068C129361004 @default.
• W2039930068 hasConceptScore W2039930068C138885662 @default.
• W2039930068 hasConceptScore W2039930068C144133560 @default.
• W2039930068 hasConceptScore W2039930068C162324750 @default.
• W2039930068 hasConceptScore W2039930068C17744445 @default.
• W2039930068 hasConceptScore W2039930068C191935318 @default.
• W2039930068 hasConceptScore W2039930068C195487862 @default.
• W2039930068 hasConceptScore W2039930068C199539241 @default.
• W2039930068 hasConceptScore W2039930068C2776034101 @default.
• W2039930068 hasConceptScore W2039930068C2777506082 @default.
• W2039930068 hasConceptScore W2039930068C2778137410 @default.
• W2039930068 hasConceptScore W2039930068C2781426361 @default.
• W2039930068 hasConceptScore W2039930068C34447519 @default.
• W2039930068 hasConceptScore W2039930068C39389867 @default.
• W2039930068 hasConceptScore W2039930068C41895202 @default.
• W2039930068 hasConceptScore W2039930068C94625758 @default.
• W2039930068 hasIssue "6" @default.
• W2039930068 hasLocation W20399300681 @default.
• W2039930068 hasOpenAccess W2039930068 @default.
• W2039930068 hasPrimaryLocation W20399300681 @default.
• W2039930068 hasRelatedWork W144673947 @default.
• W2039930068 hasRelatedWork W2022307659 @default.
• W2039930068 hasRelatedWork W2053521217 @default.
• W2039930068 hasRelatedWork W2164542940 @default.
• W2039930068 hasRelatedWork W2367232834 @default.

• next