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Keywords: Governance reform
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Journal Articles
The impact of corporate governance and ownership structure reforms on earnings quality in China
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International Journal of Accounting and Information Management (2015) 23 (2): 169–198.
Published: 05 May 2015
...). Following the Sarbanes-Oxley Act (SOX) in the US and similar governance reforms in other Western countries, the CSRC issued the CCG for listed companies in China in 2002. The code emphasizes the importance of protecting the investors’ interests and rights and articulates basic behavioural rules and moral...
