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Impact of non-state-owned shareholders’ governance on the earnings quality of state-owned enterprises

Author

Listed:
  • Ying, Rui
  • Shu, Ying
  • Wang, Xiuli
  • Wu, Qiong

Abstract

This study examines how non-state shareholders enhance earnings quality in China's state-owned enterprises. Using data from Shanghai and Shenzhen listed firms (2009–2020), we find that non-state shareholders significantly improve financial reporting by strengthening governance and internal controls. The effect is more pronounced in less marketized regions and firms not audited by the “Big Four,” addressing challenges posed by excessive earnings management.

Suggested Citation

  • Ying, Rui & Shu, Ying & Wang, Xiuli & Wu, Qiong, 2025. "Impact of non-state-owned shareholders’ governance on the earnings quality of state-owned enterprises," Finance Research Letters, Elsevier, vol. 73(C).
    • Handle: RePEc:eee:finlet:v:73:y:2025:i:c:s154461232401688x
    DOI: 10.1016/j.frl.2024.106659
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