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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Veröffentlicht in:	International review of economics & finance Jg. 102; S. 104368
Hauptverfasser:	Hou, Canran, Liu, Huan
Format:	Journal Article
Sprache:	Englisch
Veröffentlicht:	Elsevier Inc 01.09.2025
Schlagworte:	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-Zugang:	Volltext
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