Earnings management and agency costs: Evidence from China

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Title

Earnings management and agency costs: Evidence from China

Content partner

University of Waikato

Collection

ResearchCommons@Waikato

Description

Based on agency theory, this thesis investigates the link between agency costs and earnings management (EM) using data from listed public companies in China from 1999 to 2014. In this thesis, I examine whether EM reduces agency costs in China, where companies suffer from agency problems. Using static and dynamic models to test the agency costs/EM nexus, I find a significant and positive relationship between agency costs and EM based on a static model that suggests opportunistic EM in China. T...

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Format

Research Paper

Research format

Thesis

Thesis level

Doctoral

Date created

2019

Creator

Man, Yimei

URL

https://hdl.handle.net/10289/12417

Related subjects

earnings management / agency costs / endogeneity

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