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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/110188

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/110188

Title:	Managerial Ability, Political Connections, and Fraudulent Financial Reporting in China
Authors:	金成隆 Wang, Z.,;Chen, M. H.;Chin, C. L.;Zheng, Q.
Contributors:	會計系
Keywords:	Managerial ability;Political connections;Fraudulent financial reporting
Date:	2017
Issue Date:	2017-06-05 14:57:02 (UTC+8)
Abstract:	The primary objective of this paper is to examine the associations among managerial ability, political connections and enforcement actions for financial reporting misrepresentation (hereafter financial reporting fraud) in China. Using a sample of listed firms in China during 2007–2012, we first find that increased managerial ability leads to less financial reporting fraud. Second, political connections of firms can weaken or limit the effect of managerial ability on the likelihood of financial statement fraud. Further analyses indicate that the results are primarily driven by non-state-owned firms, rather than state-owned firms. Finally, we further find that firms with capable managers face less severe penalties by the regulatory agencies relative to those without capable managers.
Relation:	Journal of Accounting and Public Policy, Volume 36, Issue 2, Pages 141–162
Data Type:	article
DOI 連結:	https://doi.org/10.1016/j.jaccpubpol.2017.02.004
DOI:	10.1016/j.jaccpubpol.2017.02.004
Appears in Collections:	[會計學系] 期刊論文

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