Earticle

초록

영어

Earnings management is an important strategic decision of banks, which will affect the future development direction of the bank. In this paper, author selects the data of listed banking industry in China from 2004 as the sample, and tries to find out the factors that affect the earnings management, especially the influence of the ownership structure and the competition on earnings management. Through the empirical analysis, we found that the proportion of the first largest shareholder and the degree of earnings management of the bank presents the "U" type nonlinear relationship; the proportion of the senior executives has negative impact on the earnings management. There is a positive correlation between the market share competition and earnings management in the banking industry. Overall, the rise in the absolute amount or relative amount of bank loans will increase the level of earnings management of banks. The degree of competition of state-owned banks is negatively related to earnings management, but non state-owned banks were positively correlated to earnings management.

목차

Abstract
 1. Introduction
 2. Model and Variable
  2.1. Dependent Variable Earnings Management
  2.2. Ownership Structure and Bank Competition
  2.3. Control Variables
 3. The Influence Factors of Earnings Management
  3.1. The Overall Sample Estimate
  3.2. State-Owned banks and Non State-Owned Banks
 4. Conclusions
 References

키워드

저자

• Lu Shen [ School of Economics and Business Administration, Central China Normal University, 430079 Wuhan, Hubei Province, China ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of Smart Home

• 간기

  격월간

• pISSN

  1975-4094

• 수록기간

  2008~2016

• 십진분류

  KDC 505 DDC 605