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A Study on Governance Efficiency of Chinese Listed

Author: QiuLiYan
Tutor: LiLianHua
School: Zhejiang University of Finance
Course: Accounting
Keywords: Corporate Governance Efficiency Analysis Financial Fraud Precaution
CLC: F832.51;F224
Type: Master's thesis
Year: 2012
Downloads: 267
Quote: 0
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Abstract


According to the study of domestic and foreign scholars, the way of the evaluation of the efficiency of corporate governance is primarily based on profit or value target. However, in the context of financial fraud continues, profit and value targets cannot become the basis for evaluation of the efficiency of corporate governance, because they are very likely not true. Therefore, based on the context, if the financial fraud did not occur, the efficiency of corporate governance in financial fraud prevention is high, and vice versa. Therefore, preventing financial fraud is the perspective of the study of the efficiency of corporate governance of listed companies in China.Viewing the existing literature, corporate governance is composed of internal and external mechanisms of corporate governance. There is a close relationship between them. Therefore, many scholars concluded that optimizing corporate governance can prevent financial fraud. Optimizing corporate governance can effectively improve the efficiency of corporate governance. Therefore, improving the efficiency of corporate governance is the fundamental way to prevent financial fraud. In order to find and verify the efficiency in financial fraud prevention, this article use both theoretical analysis and empirical analysis. In terms of theoretical analysis, based on existing literature summary concluded that the efficiency of corporate governance is under the influence of structural efficiency and adaptive efficiency .And the structural efficiency and adaptive efficiency respectively subject to the company’s internal governance arrangements and the company’s degree of adaptation to external mechanisms. On this basis, the road map of corporate governance efficiency is built. It is clear to see the influencing factors of the efficiency of corporate governance and its path. In empirical research aspects, at first, looking for best of paired samples by samples paired standard to financial fraud samples; secondly, for description statistics, comparing the differences between financial fraud samples and paired samples in structural efficiency and adaptability efficiency, and then describing the statistics results; at last, considering the direction of the path, and the purpose of looking for and verifying the key indicators of prevention of financial fraud, the empirical thought is a opposite direction. Therefore, from the model can be seen, the dependent variable is the financial fraud, and the independent variables are the various elements of structural efficiency and adaptive efficiency. The results of regression analysis can be found that largest shareholder ownership, ownership of checks and balances, shareholder engagement, type of audit opinion, product market competition, as well as the legal system environment, have significant influence on the prevention of financial fraud. Listed companies in china should increase the supervision efficiency of shareholders, and build the supervision system around the Board of Supervisors; The State and the market should improve the competition of the product market, strengthen the construction of legal system environment, as well as strengthening the supervision of intermediary market.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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