{"title":"盈余质量与管理层自由裁量权的代理成本:会计信息的公司治理效应","authors":"Lu Chuang, Liu Xiuhong, Zhu Li","doi":"10.1109/ICEE.2010.985","DOIUrl":null,"url":null,"abstract":"Based on the data of listed companies between 2002 and 2004, this paper analyses how the earnings quality, measured by accrual quality, affects the list companies’ agency costs of managerial discretion. It reveals: earnings quality affects the list companies’ agency costs of managerial discretion significantly, the agency costs decreases with the improvement of earnings quality. The results are robust while controlling the effect of endogeneity, omitted variable and cluster effect.","PeriodicalId":420284,"journal":{"name":"2010 International Conference on E-Business and E-Government","volume":"25 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2010-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Earnings Quality and the Agency Costs of Managerial Discretion: The Corporate Governance Effect of Accounting Information\",\"authors\":\"Lu Chuang, Liu Xiuhong, Zhu Li\",\"doi\":\"10.1109/ICEE.2010.985\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Based on the data of listed companies between 2002 and 2004, this paper analyses how the earnings quality, measured by accrual quality, affects the list companies’ agency costs of managerial discretion. It reveals: earnings quality affects the list companies’ agency costs of managerial discretion significantly, the agency costs decreases with the improvement of earnings quality. The results are robust while controlling the effect of endogeneity, omitted variable and cluster effect.\",\"PeriodicalId\":420284,\"journal\":{\"name\":\"2010 International Conference on E-Business and E-Government\",\"volume\":\"25 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2010-05-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"2010 International Conference on E-Business and E-Government\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1109/ICEE.2010.985\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"2010 International Conference on E-Business and E-Government","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/ICEE.2010.985","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Earnings Quality and the Agency Costs of Managerial Discretion: The Corporate Governance Effect of Accounting Information
Based on the data of listed companies between 2002 and 2004, this paper analyses how the earnings quality, measured by accrual quality, affects the list companies’ agency costs of managerial discretion. It reveals: earnings quality affects the list companies’ agency costs of managerial discretion significantly, the agency costs decreases with the improvement of earnings quality. The results are robust while controlling the effect of endogeneity, omitted variable and cluster effect.
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