Zhou, Chao (2025) Ownership Control And Earnings Management Of Firms In China: The Moderating Role Of Esg Performance. PhD thesis, Universiti Sains Malaysia.
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Abstract
China’s rapid economic growth underscores the importance of corporate governance, yet earnings management remains prevalent, particularly in firms with ownership control. While prior studies have largely examined Type I agency conflicts between managers and owners, Type II conflicts between controlling and minority shareholders remain underexplored. This study examines how ownership concentration and family ownership affect earnings management of listed firms in China and explores the moderating role of Environmental, Social, and Governance (ESG) performance.
| Item Type: | Thesis (PhD) |
|---|---|
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management |
| Divisions: | Pusat Pengajian Pengurusan (School of Management) > Thesis |
| Depositing User: | Mr Aizat Asmawi Abdul Rahim |
| Date Deposited: | 03 Sep 2026 09:03 |
| Last Modified: | 03 Sep 2026 09:03 |
| URI: | http://eprints.usm.my/id/eprint/64886 |
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