Propping through related party transactions

Review of Accounting Studies, Volume 15, Issue 1, 2010, Pages 70-105.

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propping related party transactions corporate governance controlling shareholderscorporate governance

摘要

Based on a sample of Chinese listed firms from 1998 through 2002, this paper documents that listed firms prop up earnings by using abnormal related sales to their controlling owners. Such related sales propping is more prevalent among state-owned firms and in regions with weaker economic institutions. We also find that these abnormal re...更多

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