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- W2356653539 abstract "This paper made empirical research for the relationship between ultimate control rights,cash flow rights and earnings quality using Chinese A-share list companies from 2004 to 2007 as samples.The results showed that a significant negative correlation was taken on between cash flow rights and earnings quality before non-tradable-share reform,and a significant positive correlation after non-tradable-share reform.Ultimate control rights and earnings quality is generally manifested as a significant negative correlation.Separation of the two rights and the hierarchy of controlling chain generally and significantly reduce the quality of earnings,and the earnings quality of the state-owned ultimate control companies is better than that of private ultimate control companies.This conclusion provides valuable empirical evidence for the design and formulation of information disclosure system of listed companies,and it also shows that the non-tradable-share reform has achieved the desired results;the level of protection for small and medium shareholders has been improved to some extent." @default.
- W2356653539 created "2016-06-24" @default.
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- W2356653539 date "2010-01-01" @default.
- W2356653539 modified "2023-09-23" @default.
- W2356653539 title "Ultimate Control Rights,Cash Flow Rights and Earnings Quality——Empirical Study from Chinese A-share Listed Companies" @default.
- W2356653539 hasPublicationYear "2010" @default.
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