English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

This paper empirically examines the relationships between the institutional environment, ownership structure and accounting earning qulity based on the data Chinese listed companies in 2007-2009. It finds that the better the insitutional environment in the rigion, the higher the quality of accounting earning of listed companies; ownership concentration has a significant negative correlation with the quality of accounting earning information; the government-controlled listed companies has a higher quality of accounting earning information. And institutional environment plays as a complementary role in the governance effects of ownership structure, good institutional environment can reduce the ownership concentration’s negative effect on the quality of accounting earning information; the institutional environment’s effect on the quality of accounting earning information exists significant difference between government-controlled companies and non-governmentcontrolled companies. Keywords-Accounting earning quality; Institutional environment; Ownership structure; Governance efficiency

Institutional Environment, Ownership Structure and Accounting Earning Quality