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Sun, L. and Liu, C. (2008) What Makes the Differences of Earnings Management: Corporate Governance or Business Performance?—Evidence from China Stock Markets. China Accounting Review, 1, 79-92.

has been cited by the following article:

• TITLE: Does State-Owned Capital Manipulate Earnings Responses in China?

  AUTHORS: Dehong Wang, Yue Wu

  KEYWORDS: State-Owned Capital, ERC, Equity Structure, Earnings Quality

  JOURNAL NAME: Journal of Mathematical Finance, Vol.6 No.5, November 10, 2016

  ABSTRACT: This paper analyzes the relation between state-owned capital factor and earnings quality through Earnings Response Coefficient (ERC) in Chinese stock markets. Our research finds that the ERC is significantly associated with the role state-owned capital plays in the equity structure of the companies in Chinese stock markets. Further analysis indicates that companies controlled by state-owned capital tend to have a better earnings quality.