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Wang, H.C. and Tong, Y. (2006) Controlling Shareholder and Earnings Quality—An Empirical Study Based on Earnings Response Coefficients. Accounting Research, 2, 66-74.

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.