@inproceedings{87a1daee801148709376ba765a722672,
title = "The impact of QFII shareholding of listed companies on earning management",
abstract = "This paper is based on the theory of real earnings management, considering whether QFII become the top ten shareholders of listed companies as the breakthrough to establish the theoretical model. We collected data of A-share listed companies from 2013 to 2015 in stock exchange of Shenzhen and Shanghai as samples for empirical research. The results show that when the QFII reach a certain shareholding ratio, they will participate in corporate governance and restrain earnings management, especially the real earnings management. On the other hand, accrued earnings management has an alternative effect on real earnings management that when real earnings management is suppressed, corporates will shift to accrued earnings management. This paper has great significance on improving and developing QFII system, improving corporate governance and protecting the interests of small and medium investors.",
keywords = "Earning management, Listed company, QFII, Top ten shareholders",
author = "Han, \{Dong Ping\} and Rui Wang and Na Liu",
note = "Publisher Copyright: {\textcopyright} 2018 IEEE.; 25th Annual International Conference on Management Science and Engineering, ICMSE 2018 ; Conference date: 17-08-2018 Through 20-08-2018",
year = "2018",
month = aug,
doi = "10.1109/ICMSE.2018.8744781",
language = "英语",
series = "International Conference on Management Science and Engineering - Annual Conference Proceedings",
publisher = "IEEE Computer Society",
pages = "280--288",
editor = "Ma Tao and Shao Zhen and Mengyue Li",
booktitle = "2018 International Conference on Management Science and Engineering - 25th Annual Proceedings, ICMSE 2018",
address = "美国",
}