The impact of anti-corruption measures and risk effects on equity incentives and financial misreporting in China

This study examines the effects of anti-corruption and equity incentive risk on financial misreporting in the context of China’s unique corporate ownership structure and governance regime. Using a sample comprising 2,708 cases of financial restatement over the 2007–2017 period. Our key findings sugg...

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Bibliographic Details
Published in:China journal of accounting research 2022-03, Vol.15 (1), p.100218, Article 100218
Main Authors: Su, Zili, Alexiou, Constantinos
Format: Article
Language:English
Subjects:
Anti-corruption
Equity incentives
Financial misreporting
Non-SOEs
Risk effects
SOEs
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