A Study of Corporate Executive Corruption, Business Performance and Accounting Information Quality - A Case Study of the Chinese Stock Market

At present, Chinese listed companies have been exposed to a lot of high-level corruption incidents, and the impact is very bad. The losses caused by high-level corruption incidents to listed companies are immeasurable. This article takes the corruption issue that has received widespread attention as...

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Main Author:	Siqi, Ma
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HD2709-2930.7 Corporations
Online Access:	https://etd.uum.edu.my/11134/1/s830061_01.pdf https://etd.uum.edu.my/11134/2/s830061_02.pdf
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spelling	my-uum-etd.111342024-06-10T01:38:05Z A Study of Corporate Executive Corruption, Business Performance and Accounting Information Quality - A Case Study of the Chinese Stock Market 2022 Siqi, Ma Mohd Rashid, Rasidah School of Economics, Finance & Banking School of Economics, Finance and Banking HD2709-2930.7 Corporations At present, Chinese listed companies have been exposed to a lot of high-level corruption incidents, and the impact is very bad. The losses caused by high-level corruption incidents to listed companies are immeasurable. This article takes the corruption issue that has received widespread attention as the starting point, and combines the institutional background of China's "new normal" economic period to sort out and review the relevant domestic and foreign literature. The rent-seeking theory, social relationship and learning theory are summarized, and the research methods of theoretical induction and deduction and empirical analysis are comprehensively used to select the corruption behavior data of senior executives of listed companies from 2010 to 2020 as a research sample, and to analyze the corruption of senior executives of listed companies. Conduct in-depth research on the impact of behavior on listed companies' operating performance and accounting information quality. This article will use Eviews 10 software to study the impact of corporate executive corruption on business performance and accounting information quality. The main conclusions of this article are as follows: First, using the data on the corruption of senior managers of China's A-share listed companies from 2010 to 2020, the analysis found that the corruption of senior managers of listed companies had a significant negative impact on the operating performance of listed companies in that year. Further analysis finds that internal control can alleviate the negative impact of corruption of senior managers of listed companies on business performance to a certain extent. Second, this project paper examines the influence of the corruption behavior of senior managers of listed companies on the quality of accounting information from the perspective of principalagent theory. The test results show that: the higher the value of the accrual earnings management index in listed companies with senior executive corruption, it fully shows that the corruption will have a significant negative impact on the quality of accounting information of listed companies. Further analysis found that internal control can alleviate the negative impact of corruption of senior managers of listed companies on the quality of accounting information to a certain extent. To sum up, this project paper studies the impact of the corruption of senior managers of listed companies on the company's operating performance and accounting information quality, and finds that the corruption of senior managers of listed companies has a serious impact on the company's operating performance and accounting information quality. Negative impacts, and internal control is conducive to mitigating the above-mentioned negative impacts. In this regard, this project paper puts forward a series of suggestions to strengthen internal control. 2022 Thesis https://etd.uum.edu.my/11134/ https://etd.uum.edu.my/11134/1/s830061_01.pdf text eng 2025-12-07 staffonly https://etd.uum.edu.my/11134/2/s830061_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mohd Rashid, Rasidah
topic	HD2709-2930.7 Corporations
spellingShingle	HD2709-2930.7 Corporations Siqi, Ma A Study of Corporate Executive Corruption, Business Performance and Accounting Information Quality - A Case Study of the Chinese Stock Market
description	At present, Chinese listed companies have been exposed to a lot of high-level corruption incidents, and the impact is very bad. The losses caused by high-level corruption incidents to listed companies are immeasurable. This article takes the corruption issue that has received widespread attention as the starting point, and combines the institutional background of China's "new normal" economic period to sort out and review the relevant domestic and foreign literature. The rent-seeking theory, social relationship and learning theory are summarized, and the research methods of theoretical induction and deduction and empirical analysis are comprehensively used to select the corruption behavior data of senior executives of listed companies from 2010 to 2020 as a research sample, and to analyze the corruption of senior executives of listed companies. Conduct in-depth research on the impact of behavior on listed companies' operating performance and accounting information quality. This article will use Eviews 10 software to study the impact of corporate executive corruption on business performance and accounting information quality. The main conclusions of this article are as follows: First, using the data on the corruption of senior managers of China's A-share listed companies from 2010 to 2020, the analysis found that the corruption of senior managers of listed companies had a significant negative impact on the operating performance of listed companies in that year. Further analysis finds that internal control can alleviate the negative impact of corruption of senior managers of listed companies on business performance to a certain extent. Second, this project paper examines the influence of the corruption behavior of senior managers of listed companies on the quality of accounting information from the perspective of principalagent theory. The test results show that: the higher the value of the accrual earnings management index in listed companies with senior executive corruption, it fully shows that the corruption will have a significant negative impact on the quality of accounting information of listed companies. Further analysis found that internal control can alleviate the negative impact of corruption of senior managers of listed companies on the quality of accounting information to a certain extent. To sum up, this project paper studies the impact of the corruption of senior managers of listed companies on the company's operating performance and accounting information quality, and finds that the corruption of senior managers of listed companies has a serious impact on the company's operating performance and accounting information quality. Negative impacts, and internal control is conducive to mitigating the above-mentioned negative impacts. In this regard, this project paper puts forward a series of suggestions to strengthen internal control.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Siqi, Ma
author_facet	Siqi, Ma
author_sort	Siqi, Ma
title	A Study of Corporate Executive Corruption, Business Performance and Accounting Information Quality - A Case Study of the Chinese Stock Market
title_short	A Study of Corporate Executive Corruption, Business Performance and Accounting Information Quality - A Case Study of the Chinese Stock Market
title_full	A Study of Corporate Executive Corruption, Business Performance and Accounting Information Quality - A Case Study of the Chinese Stock Market
title_fullStr	A Study of Corporate Executive Corruption, Business Performance and Accounting Information Quality - A Case Study of the Chinese Stock Market
title_full_unstemmed	A Study of Corporate Executive Corruption, Business Performance and Accounting Information Quality - A Case Study of the Chinese Stock Market
title_sort	study of corporate executive corruption, business performance and accounting information quality - a case study of the chinese stock market
granting_institution	Universiti Utara Malaysia
granting_department	School of Economics, Finance & Banking
publishDate	2022
url	https://etd.uum.edu.my/11134/1/s830061_01.pdf https://etd.uum.edu.my/11134/2/s830061_02.pdf
_version_	1804888198096093184

A Study of Corporate Executive Corruption, Business Performance and Accounting Information Quality - A Case Study of the Chinese Stock Market

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