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Can a Not-for-Profit Minority Institutional Shareholder Make a Big Difference in Corporate Governance? A Quasi-Natural Experiment on Its Effect on Earnings Management

Chen, Zhanliao; Ge, Wenxia; Ouyang, Caiyue; Shi, Zhenyang - 2020

In this study, we examine the effectiveness of the China Securities Investor Service Center (CSISC), a new minority shareholder protection mechanism promoted by the China Securities Regulatory Commission, in constraining earnings management. Employing a difference-in-differences analysis for a...

Persistent link: https://www.econbiz.de/10012822488

Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? : a quasi-natural experiment

Ge, Wenxia; Ouyang, Caiyue; Shi, Zhenyang; Chen, Zhanliao - In: The journal of corporate finance : contracting, … 72 (2022), pp. 1-22

Persistent link: https://www.econbiz.de/10013209804