Other comprehensive income, corporate governance, and firm performance in China

This research is based on a data set comprising 6260 firm‐year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, and the results indicate that other comprehensive income (OCI) disclosure generally improves firm performance, whereas earnings management...

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Veröffentlicht in:	Managerial and decision economics 2022-01, Vol.43 (1), p.262-271
Hauptverfasser:	Wang, Yan, Shan, Yuan George, He, Zhuqian, Zhao, Changheng
Format:	Artikel
Sprache:	eng
Schlagworte:	2009–2015 Bilanzpolitik China Corporate Governance Earnings Manipulation Organizational performance Shanghai Shenzhen Stock exchanges Unternehmenserfolg Wirkungsanalyse
Online-Zugang:	Volltext
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