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论文作者:英语论文网论文属性:硕士毕业论文 dissertation登出时间:2011-08-15编辑:anterran点击率:7758
论文字数:10111论文编号:org201108151720572928语种:英语 English地区:香港价格:$ 44
关键词:股权结构公司治理和欺诈行为中国的证据中国香港大学金融学硕士论文
摘要:香港大学金融学硕士论文-股权结构,公司治理,和欺诈行为:来自中国的证据-Ownership structure, corporate governance, and fraud:Evidence from China-Ownership; Corporate governance; Fraud; China’s enforcement actions
We thank Jeffry Netter (the editor) and an anonymous referee for their helpful comments andsuggestions. We also thank Jenice Prather-Kinsey (the discussant) and seminar participants at the
2005 AAA meeting for providing constructive feedback. Daniel Gao acknowledges financialsupport from a post-doctoral fellowship at the Hong Kong Polytechnic University, Chen andFirth acknowledge financial support from the Hong Kong Polytechnic University, and Rui
acknowledges support from the APIB Fund at the Chinese University of Hong Kong.
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The particular concern of our research is whether the ownership and governance
characteristics of firms play a role in the propensity to commit fraud. We use both univariate
analyses and bivariate probit models with partial observability to test our hypotheses. Based on
our multivariate results we find that boardroom characteristics are a factor in explaining fraud
while ownership patterns appear to be unimportant. Increasing the proportion of outsiders on the
board is one way to reduce fraud. Outsiders monitor management (including the executive
directors) and help deter fraud. The fact that firms that commit frauds have more board meetings
suggests the directors realize some acts or decisions are borderline legal and so there is more
debate about them resulting in more meetings. Chairmen with shorter tenure appear less able to
deter fraud.
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