Asian Journal of Finance & Accounting ISSN 1946-052X 2010, Vol. 2, No. 1: E3 www.macrothink.org/ajfa 47 The Effects of Corporate Ownership Structure on Earnings Conservatism: Evidence from China Fan-Hua Kung Department of Accounting, Tamkang University Tamsui, Taipei County, Taiwan, 25137 Tel: 886-2-2621-5656 E-mail: kung@mail.tku.edu.tw Chia-Ling Cheng Department of Accounting, Fu-Jen Catholic University Hsinchuang City, Taipei County, Taiwan, 24205 Tel: 886-2-2905-2962 E-mail: 075024@mail.fju.edu.tw Kieran James (Corresponding author) Department of Accounting, Economics and Finance, University of Southern Queensland, Toowoomba Qld. 4350, Australia Tel: 61-7-46311456 E-mail: kieran_james@yahoo.com and jamesk@usq.edu.au