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Private vs State Ownership and Earnings Management: Evidence from Chinese Listed Companies

In this study, we investigate the role played by a firm's ownership structure in earnings management, with reference to the Chinese capital market. We measure the impacts of both ownership concentration and different ownership types, specifically the difference between the state as blockholder and private blockholders. Copyright (c) 2007 The Authors; Journal compilation (c) 2007 Blackwell Publishing Ltd.