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AbstractExtant literature has failed to document consistent evidence that socially responsible activities are positively related to financial performance. Such an inconclusive result raises the question of identifying the incentive for firms to voluntarily commit resources for carbon mitigation....
AbstractUnderstanding the role of the independent director is an important branch of corporate governance study, and the analysis of the independent director system from the perspective of a professional background constitutes an important part of recent theoretical research. This paper attempts...
AbstractBased on a sample of Chinese A-share listed firms on the Shenzhen Stock Exchange and the Shanghai Stock Exchange between 2007 and 2012, we examine the effect of product market competition on the internal control quality of Chinese listed firms and the difference in this effect between...
AbstractTax incentives for firms’ research and development (R&D) activities have been widely used to solve the “market failure” problem and to increase firms’ R&D investment. However, there is no consensus on whether the incentive effects of R&D tax policies are effective. This study empirically...
AbstractThe Chinese government strictly regulated seasoned equity offerings (SEOs) by setting profitability thresholds and other administrative requirements. We examine the long-run performance of Chinese listed firms making public offerings from 1998 to 2010. Inconsistent with commonly observed...
AbstractUsing a sample of Chinese A-share firms listed on the Shanghai and Shenzhen stock exchanges from 1998 to 2012, we investigate the impact of accounting firm mergers on financial reporting comparability. We find that financial reporting comparability is significantly increased after...
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