He, W.F. and Liu, Q.L. (2010) A Study on the Relationship between the Characteristics of the Background of the Top Managers of China’s Listed Companies and Their Behavior of Financial Restatement. Management World, No. 7, 144-155. (In Chinese)

has been cited by the following article:

• TITLE: Chairman Characteristics and Earnings Management: Evidence from Chinese Listed Firms

  AUTHORS: Jiacai Xiong

  KEYWORDS: Earning Management, Gender, Tenure, Age, Education

  JOURNAL NAME: Open Journal of Accounting, Vol.5 No.4, October 10, 2016

  ABSTRACT: Using a large sample of Chinese listed companies during period from 2005 to 2014, this paper investigates whether the managerial characteristics of Chairman affect earnings management. Using McNichols [1] accrual-based and Roychowdhury [2] real earning management, we find that companies with female, long-tenured, older and more educated Chairman have lower absolute discretionary accruals and lower real earnings management after controlling other factors that prior research has shown to be associated with earnings management. The results suggest that Chinese listed companies can improve earning quality by appointing more female, experienced, and educated chairmen, as well as increasing the tenure of Chairman.