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An Empirical Study on the Relationship of Managerial Ownership and Discretionary Accruals of Private-Owned Listed Companies

Author: HeJuan
Tutor: ShenWeiTao
School: Xiamen University
Course: Business management
Keywords: Management Option Accruals handling Convergence of interests effect Defense effect
CLC: F276.5
Type: Master's thesis
Year: 2008
Downloads: 219
Quote: 1
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Abstract


Private Listed Companies 2004-2006 1027 sample , to study private listed company senior management holdings handling accruals . Handling accrued profit earnings management is usually regarded as a manifestation of the managers opportunistic behavior \the impact . The interests of the convergence effect \when a certain percentage of the equity , will be less affected by the constraints of the contracts and other control mechanisms , which may increase opportunistic behavior . The Jones model metric handling accrued profits earnings management behavior , cubic regression model analysis of executive stock ownership accruals handling , and with the interests of the convergence effect and defensive effects be explained . Found that the executives stake handling significant cubic nonlinear relationship exists between the accrued profits and shows range effect . In the lower and higher proportion of executive stock ownership company , with the increase in the proportion of executive stock ownership , handling accrued profits fall ; executives moderate stake , with executive stock ownership the proportion of the rise , manipulative accrued profit increases. This shows that the interests of the convergence effect \The results provide a theoretical basis for the managers of listed companies equity incentive design .

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CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > The private sector
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