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- W2349158596 abstract "The paper studies the governance environment and company controller's characteristic in China.The result shows that some company's behavior characters differ from that of developed market economy.By using a sample of listed company in 1999～2004,the authors find the following results.(1) The higher debt level,the more incentives of earnings management;(2) Because debt constraints become soft to the government controlled company,debt level has no significant effect on earnings management.However,to the sub-sample of non-government controlled company,the debt level and EM show significant positive relation.(3) For non-government controlled company,governance environment factors significantly affect the positive relation between debt level and EM.In the area where is of higher marketization,or lower government intervention,or higher legal level,their positive relation is stronger." @default.
- W2349158596 created "2016-06-24" @default.
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- W2349158596 date "2009-01-01" @default.
- W2349158596 modified "2023-09-23" @default.
- W2349158596 title "Governance Environment,Controller's Characteristic and Debt-covenant Hypothesis" @default.
- W2349158596 hasPublicationYear "2009" @default.
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