FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3141874685> ?p ?o ?g. }

• W3141874685 endingPage "1536" @default.
• W3141874685 startingPage "1525" @default.
• W3141874685 abstract "Using a sample of Chinese listed firms from 2007 to 2017, this paper examines the impact of Confucianism on earnings management. We find that Confucianism is significantly negatively associated with earnings management. Further analyses suggest that the inhibitory effect of Confucianism on earnings management is more pronounced when firms have weak monitoring mechanisms such as poorer corporate governance, lower institutional ownership, and less analyst coverage. Moreover, only Confucianism has a significant restraining effect on earnings management after controlling for both Confucianism and religion. Overall, our study not only contributes to the literature on earnings management from the perspective of informal systems but also deepens our understanding of the economic consequences of Confucianism at the firm-level." @default.
• W3141874685 created "2021-04-13" @default.
• W3141874685 creator A5005952555 @default.
• W3141874685 creator A5027217792 @default.
• W3141874685 creator A5063851669 @default.
• W3141874685 date "2021-04-02" @default.
• W3141874685 modified "2023-10-14" @default.
• W3141874685 title "Confucianism and Earnings Management: Evidence from China" @default.
• W3141874685 cites W1970839045 @default.
• W3141874685 cites W1993476554 @default.
• W3141874685 cites W2018504450 @default.
• W3141874685 cites W2022954633 @default.
• W3141874685 cites W2029073052 @default.
• W3141874685 cites W2057921431 @default.
• W3141874685 cites W2122915773 @default.
• W3141874685 cites W2123909503 @default.
• W3141874685 cites W2136823593 @default.
• W3141874685 cites W2147659588 @default.
• W3141874685 cites W2177818176 @default.
• W3141874685 cites W2214262898 @default.
• W3141874685 cites W225261289 @default.
• W3141874685 cites W2270769484 @default.
• W3141874685 cites W2530274632 @default.
• W3141874685 cites W2728714692 @default.
• W3141874685 cites W2768761542 @default.
• W3141874685 cites W2790458522 @default.
• W3141874685 cites W2797670704 @default.
• W3141874685 cites W2884718955 @default.
• W3141874685 cites W3023181463 @default.
• W3141874685 cites W3121736426 @default.
• W3141874685 cites W3122760969 @default.
• W3141874685 cites W3123132946 @default.
• W3141874685 cites W3123455021 @default.
• W3141874685 cites W3124365414 @default.
• W3141874685 cites W3124538093 @default.
• W3141874685 cites W3124948273 @default.
• W3141874685 doi "https://doi.org/10.1080/1540496x.2021.1900819" @default.
• W3141874685 hasPublicationYear "2021" @default.
• W3141874685 type Work @default.
• W3141874685 sameAs 3141874685 @default.
• W3141874685 citedByCount "7" @default.
• W3141874685 countsByYear W31418746852022 @default.
• W3141874685 countsByYear W31418746852023 @default.
• W3141874685 crossrefType "journal-article" @default.
• W3141874685 hasAuthorship W3141874685A5005952555 @default.
• W3141874685 hasAuthorship W3141874685A5027217792 @default.
• W3141874685 hasAuthorship W3141874685A5063851669 @default.
• W3141874685 hasConcept C10138342 @default.
• W3141874685 hasConcept C105795698 @default.
• W3141874685 hasConcept C121955636 @default.
• W3141874685 hasConcept C12713177 @default.
• W3141874685 hasConcept C144133560 @default.
• W3141874685 hasConcept C154945302 @default.
• W3141874685 hasConcept C162324750 @default.
• W3141874685 hasConcept C17744445 @default.
• W3141874685 hasConcept C185592680 @default.
• W3141874685 hasConcept C191935318 @default.
• W3141874685 hasConcept C198531522 @default.
• W3141874685 hasConcept C199539241 @default.
• W3141874685 hasConcept C2781009383 @default.
• W3141874685 hasConcept C2781426361 @default.
• W3141874685 hasConcept C3020318244 @default.
• W3141874685 hasConcept C33923547 @default.
• W3141874685 hasConcept C39389867 @default.
• W3141874685 hasConcept C41008148 @default.
• W3141874685 hasConcept C4249254 @default.
• W3141874685 hasConcept C43617362 @default.
• W3141874685 hasConcept C556758197 @default.
• W3141874685 hasConceptScore W3141874685C10138342 @default.
• W3141874685 hasConceptScore W3141874685C105795698 @default.
• W3141874685 hasConceptScore W3141874685C121955636 @default.
• W3141874685 hasConceptScore W3141874685C12713177 @default.
• W3141874685 hasConceptScore W3141874685C144133560 @default.
• W3141874685 hasConceptScore W3141874685C154945302 @default.
• W3141874685 hasConceptScore W3141874685C162324750 @default.
• W3141874685 hasConceptScore W3141874685C17744445 @default.
• W3141874685 hasConceptScore W3141874685C185592680 @default.
• W3141874685 hasConceptScore W3141874685C191935318 @default.
• W3141874685 hasConceptScore W3141874685C198531522 @default.
• W3141874685 hasConceptScore W3141874685C199539241 @default.
• W3141874685 hasConceptScore W3141874685C2781009383 @default.
• W3141874685 hasConceptScore W3141874685C2781426361 @default.
• W3141874685 hasConceptScore W3141874685C3020318244 @default.
• W3141874685 hasConceptScore W3141874685C33923547 @default.
• W3141874685 hasConceptScore W3141874685C39389867 @default.
• W3141874685 hasConceptScore W3141874685C41008148 @default.
• W3141874685 hasConceptScore W3141874685C4249254 @default.
• W3141874685 hasConceptScore W3141874685C43617362 @default.
• W3141874685 hasConceptScore W3141874685C556758197 @default.
• W3141874685 hasFunder F4320321001 @default.
• W3141874685 hasIssue "6" @default.
• W3141874685 hasLocation W31418746851 @default.
• W3141874685 hasOpenAccess W3141874685 @default.
• W3141874685 hasPrimaryLocation W31418746851 @default.
• W3141874685 hasRelatedWork W1539921135 @default.
• W3141874685 hasRelatedWork W1987232328 @default.
• W3141874685 hasRelatedWork W2360786904 @default.
• W3141874685 hasRelatedWork W2559986105 @default.

• next