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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Vydané v:	International review of economics & finance Ročník 102; s. 104368
Hlavní autori:	Hou, Canran, Liu, Huan
Médium:	Journal Article
Jazyk:	English
Vydavateľské údaje:	Elsevier Inc 01.09.2025
Predmet:	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
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