DocumentCode
1855522
Title
Notice of Retraction
The empirical research about the impact of corporate governance on accounting transparency
Author
Bo Xu ; Kai Li
Author_Institution
Sch. of Bus. Adm., Northeastern Univ., Shenyang, China
Volume
3
fYear
2011
fDate
13-15 May 2011
Firstpage
718
Lastpage
723
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
The paper analyzes the listed companies in Shanghai and Shenzhen Stoke Exchange during the Period of year 2007 to 2008. The paper uses earnings aggressiveness, earnings smoothing as the substitute variable of accounting transparency, and researches the impact of different corporate governance structure on accounting transparency. We find that shareholding proportion of first shareholder has negative relationship with accounting transparency. Floating stock proportion, size of board of supervisors has positive relationship with accounting transparency. The corporate with institutional investor among top ten shareholders has higher accounting transparency, but the corporate with president and general manager in one position has lower accounting transparency.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
The paper analyzes the listed companies in Shanghai and Shenzhen Stoke Exchange during the Period of year 2007 to 2008. The paper uses earnings aggressiveness, earnings smoothing as the substitute variable of accounting transparency, and researches the impact of different corporate governance structure on accounting transparency. We find that shareholding proportion of first shareholder has negative relationship with accounting transparency. Floating stock proportion, size of board of supervisors has positive relationship with accounting transparency. The corporate with institutional investor among top ten shareholders has higher accounting transparency, but the corporate with president and general manager in one position has lower accounting transparency.
Keywords
accounting; financial management; accounting transparency; corporate governance structure; institutional investor; stock proportion; Companies; Correlation; Finite impulse response filter; Indexes; Industries; Stock markets; Accounting Transparency; Corporate Governance; Earnings Aggressiveness; Earnings Smoothing;
fLanguage
English
Publisher
ieee
Conference_Titel
Business Management and Electronic Information (BMEI), 2011 International Conference on
Conference_Location
Guangzhou
Print_ISBN
978-1-61284-108-3
Type
conf
DOI
10.1109/ICBMEI.2011.5920360
Filename
5920360
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