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On the Necessity of Diversified Ownership Reform of State-owned Monopolistic Enterprises from the Perspective of Real Earnings Management

E3S Web of Conferences, 2020-01, Vol.218, p.1019 [Peer Reviewed Journal]

2020. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2267-1242 ;ISSN: 2555-0403 ;EISSN: 2267-1242 ;DOI: 10.1051/e3sconf/202021801019

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  • Title:
    On the Necessity of Diversified Ownership Reform of State-owned Monopolistic Enterprises from the Perspective of Real Earnings Management
  • Author: Li, Weijian
  • Lu, S. ; Oladokun, S.O.
  • Subjects: Corporate governance ; Earnings management ; Empirical analysis ; Ownership ; Profits
  • Is Part Of: E3S Web of Conferences, 2020-01, Vol.218, p.1019
  • Description: 2020 is a crucial year for the reform of state-owned enterprises. In order to promote the balanced development of national economy and deepen the market-oriented reform of state-owned enterprises, it is the top priority in the diversified ownership reform to break the monopoly barriers of state-owned enterprises. Market-oriented reform, which is conducive to exerting the market’s supervisory effect, can play a favourable part in reducing the manipulation of real earnings management and improving the corporate governance capabilities of state-owned enterprises. Therefore, from the perspective of real earnings management, empirical analysis is conducted in this paper to demonstrate that there is a significantly positive correlation between the monopoly power of state-run enterprises and real earnings management. It is found through case analysis that diversified ownership reform of state-run enterprises is conducive to breaking the monopoly barriers of state-owned enterprises, reducing monopoly power, improving corporate governance as well as lowering the manipulation of real earnings management.
  • Publisher: Les Ulis: EDP Sciences
  • Language: English
  • Identifier: ISSN: 2267-1242
    ISSN: 2555-0403
    EISSN: 2267-1242
    DOI: 10.1051/e3sconf/202021801019
  • Source: EDP Open
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
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