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Empirical Study of the Impacts of Political Connections on the Earnings Quality of the Chinese Private Listed Companies

Author: YanZi
Tutor: TangWanHong；SongYu
School: Nanjing University of Technology and Engineering
Course: Accounting
Keywords: Political ties Private enterprises Accruals quality Earnings response coefficients
CLC: F276.5
Type: Master's thesis
Year: 2010
Downloads: 295
Quote: 1
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Abstract


In recent years , scholars have gradually found that the company's political connections as a hidden but valuable resources at all levels of the company influence , which triggered a series of studies . Part of the study concluded that another part of the study also pointed out that political ties can bring advantages and convenience for businesses and political ties to lower tax rates for businesses , facilitate the financing channels , scarce resources, and enhance enterprise value ; but enterprises should also pay a price, which may make a negative impact on the political ties of the enterprise as a whole . Starting from the perspective of accounting information useful decision making , focus on whether political connections impact corporate earnings quality . Corporate chairman of the board of directors or general manager now or have served in the government departments or as deputies , CPPCC members with political connections defined for the enterprise , as research samples from 2006 to 2008 in Shanghai and Shenzhen A-share private enterprises , through earnings management whether or political ties enterprise earnings quality and earnings response coefficients two angles of regression analysis to study the impact of the political ties of earnings quality . The results found that : (1) the extent of earnings management compared to private enterprise with no political ties , political ties lower ; political ties ( 2) enhance the information content of accounting earnings in the stock price . Possible reason for this result is that on the one hand and political ties to some extent make up for the failure of the market mechanism to reduce the motivation of enterprises to cover up the surplus of information to protect themselves from the informal mechanisms against ; political ties , on the other hand , to convey the \This study expands the empirical analysis of the impact of political ties , provides empirical evidence for the role of the political affiliation of private enterprises in the transition economies , and that political connections does not necessarily give the enterprise the loss of value , to some extent , political connections as the informal complement of an unsound mechanism to guide the healthy development of the securities market . Finally, according to the study results , we put forward relevant policy recommendations.

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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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