Human capital structure upgrading and corporate fraud: Evidence from China

Based on the background that China raises education expenditure, this paper proposes the concept of human capital structure upgrading and focuses on the corporate governance effect of highly educated employees on corporate fraud. Empirical results show that higher human capital structure upgrading i...

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Bibliographic Details

Published in:	International review of economics & finance Vol. 102; p. 104368
Main Authors:	Hou, Canran, Liu, Huan
Format:	Journal Article
Language:	English
Published:	Elsevier Inc 01.09.2025
Subjects:	China Corporate fraud Fraud triangle theory Human capital structure upgrading D21 Corporate fraud China Human capital structure upgrading G34 Fraud triangle theory J24
ISSN:	1059-0560
Online Access:	Get full text
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