{"id":"https://openalex.org/W9049940","doi":"https://doi.org/10.1007/978-3-642-38442-4_33","title":"The Relation Between Earnings Management and Internal Control Information Disclosure: Evidences from Listed Companies in China","display_name":"The Relation Between Earnings Management and Internal Control Information Disclosure: Evidences from Listed Companies in China","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W9049940","doi":"https://doi.org/10.1007/978-3-642-38442-4_33","mag":"9049940"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-642-38442-4_33","doi":"https://doi.org/10.1007/978-3-642-38442-4_33","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-642-38442-4_33","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 19th International Conference on Industrial Engineering and Engineering Management","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4241255043","display_name":"The 19th International Conference on Industrial Engineering and Engineering Management"},"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017014794","display_name":"Jing-ri He","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I16609230","display_name":"Hunan University","ror":"https://ror.org/05htk5m33","country_code":"CN","type":"education","lineage":["https://openalex.org/I16609230"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Jing-ri He","raw_affiliation_strings":["School of Business Administration, Hunan University, Changsha, China","Hunan University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, Hunan University, Changsha, China","institution_ids":["https://openalex.org/I16609230"]},{"raw_affiliation_string":"Hunan University","institution_ids":["https://openalex.org/I16609230"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100690215","display_name":"Jia Wang","orcid":"https://orcid.org/0000-0002-1453-2636","observed_orcids":["https://orcid.org/0000-0002-1453-2636"]},"institutions":[{"id":"https://openalex.org/I16609230","display_name":"Hunan University","ror":"https://ror.org/05htk5m33","country_code":"CN","type":"education","lineage":["https://openalex.org/I16609230"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jia Wang","raw_affiliation_strings":["School of Business Administration, Hunan University, Changsha, China","Hunan University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, Hunan University, Changsha, China","institution_ids":["https://openalex.org/I16609230"]},{"raw_affiliation_string":"Hunan University","institution_ids":["https://openalex.org/I16609230"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5017014794"],"corresponding_institution_ids":["https://openalex.org/I16609230"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.00282486,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"311","last_page":"320"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7749999761581421},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.824999988079071},{"id":"https://openalex.org/keywords/disclosure-regulation","display_name":"disclosure regulation","score":0.5440000295639038},{"id":"https://openalex.org/keywords/chinese-capital-market","display_name":"Chinese capital market","score":0.7549999952316284}],"concepts":[{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7518893480300903},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7132991552352905},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7103399038314819},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.6290432214736938},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.5210506319999695},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.48651832342147827},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.44471126794815063},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.17424899339675903},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.13300547003746033},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.07732287049293518},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-642-38442-4_33","doi":"https://doi.org/10.1007/978-3-642-38442-4_33","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-642-38442-4_33","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 19th International Conference on Industrial Engineering and Engineering Management","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W625246015","https://openalex.org/W1776482664","https://openalex.org/W2020095463","https://openalex.org/W2021754601","https://openalex.org/W2074674675","https://openalex.org/W2094774490","https://openalex.org/W2096293840","https://openalex.org/W2130954557","https://openalex.org/W3123809566","https://openalex.org/W3124375173","https://openalex.org/W3124572799"],"related_works":["https://openalex.org/W2270510520","https://openalex.org/W2985226807","https://openalex.org/W7220558579","https://openalex.org/W2366437328","https://openalex.org/W2060328545","https://openalex.org/W2377638353","https://openalex.org/W4220706597","https://openalex.org/W2391234260","https://openalex.org/W3198661943","https://openalex.org/W2368289073"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}