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This paper explores how academics and regulators might approach the task of developing a conceptual framework for financial accounting policy. It does so against a backdrop of a short history of accounting thought that lays out approaches that have been taken in the past and evaluates their...
This paper examines the relationship between government control and the tax burden of firms in China. We develop a new corporate tax burden measurement taking turnover taxes into account, because in China turnover taxes actually constitute the main component of tax burden. We find that the tax...
More and more firms are voluntarily disclosing carbon information as a response to the challenge of climate change. This research investigated the interactions among carbon disclosure, carbon performance, and the cost of capital. Because unobservable overall strategic decisions by management...
This paper examines whether Public Accounting Oversight Board (PCAOB) inspections decrease fraud likelihood in the Chinese reverse merger firms’ accounting crisis and whether auditor reputation moderates this relationship. By analyzing Chinese firms listed in the US stock markets through reverse...
In a transition economy, corporate investment decisions are affected not only by managerial discretion, but also by government intervention. Using the data of publicly listed state-owned enterprises (SOEs) in China, we investigate how government intervention and corporate managerial entrenchment...
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