2023
DOI: 10.1108/jfra-05-2023-0237
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Internal control, debt risk, CEO education and earnings management evidence from China

Guotai Chi,
Ahmed R. Gooda

Abstract: Purpose This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education. Design/methodology/approach The study uses a sample from listed firms in China from 2010 to 2017, comprising different industries, including agriculture, forestry, livestock farming and fishing; mining; manufacturing; electric power, gas and water production and supply; construction; transport and storage; information technology; the… Show more

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Cited by 3 publications
(1 citation statement)
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“…Likewise, a paper titled "Internal control, debt risk, CEO education, and earnings management: Evidence from China" was authored by Chi and Gooda (2023). It examines the influence of corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education on earnings management (EM) techniques.…”
mentioning
confidence: 99%
“…Likewise, a paper titled "Internal control, debt risk, CEO education, and earnings management: Evidence from China" was authored by Chi and Gooda (2023). It examines the influence of corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education on earnings management (EM) techniques.…”
mentioning
confidence: 99%