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Corporate Governance, Conservatism And Firm Performance: Evidence From China, Yun Ren
Corporate Governance, Conservatism And Firm Performance: Evidence From China, Yun Ren
Theses: Doctorates and Masters
This thesis examines the effect of the board of directors and supervisory board on conservatism and firm performance, respectively, and the benefits of conservatism on performance. In addition, this thesis investigates whether the effectiveness of firms’ governance on conservatism and firm performance is influenced by ownership concentration and state ownership. The extant literature has shown that conservatism reduced agency conflict and was beneficial for corporate governance in developed countries; however, little evidence has been provided for emerging countries such as China.
Sample companies are selected from the Shanghai and Shenzhen stock exchanges for the period from 2007 to 2010. Archival …