دانلود مقاله ISI انگلیسی شماره 51923
عنوان فارسی مقاله

حاکمیت شرکتی و کیفیت گزارشگری مالی در چین: بررسی شواهد اخیر

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
51923 2015 17 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Corporate governance and financial reporting quality in China: A survey of recent evidence ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of International Accounting, Auditing and Taxation, Volume 24, 2015, Pages 29–45

کلمات کلیدی
حاکمیت شرکتی؛ کیفیت گزارشگری مالی؛ آئین نامه؛ چین
پیش نمایش مقاله
پیش نمایش مقاله حاکمیت شرکتی و کیفیت گزارشگری مالی در چین: بررسی شواهد اخیر

چکیده انگلیسی

We provide a survey of the empirical archival literature on the effect of different facets of corporate governance on financial reporting and audit quality in China. Our survey is motivated by the burgeoning literature on the effects of some unique Chinese governance factors on the properties of accounting information. Although surveys of Chinese governance abound, we observe a lack of any comprehensive review of the governance-reporting quality literature. One of the desirable properties of good corporate governance is to improve financial reporting quality for facilitating efficient resource allocation decisions by corporate managers. However, institutional differences among countries mean that governance needs to be flexible and responsive to local demands. China offers an interesting case for evaluating the role of corporate governance because of the dominance of state-control over listed companies, the mandatory responsibility for independent boards of directors to disclose their opinions on important board decisions publicly, and a very different audit market compared to Western counterparts. The shortcomings of the surveyed research is identified along with some suggestions for future research.

خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.