1 - 6 of 6 articles
AbstractThis paper examines the effect of state ownership on the market pricing of accruals quality. We find that the market pricing effect of accruals quality is larger for non-state-owned enterprises than for state-owned enterprises in China. The results still hold when we divide accruals...
AbstractThis paper studies the influence of network centrality of independent directors on accounting conservatism. Using A-share list companies from 2007–2012 as the sample, we find that: (1) the higher the network centrality of independent directors, the lower the accounting conservatism; (2)...
AbstractThis study explores the impact of a collectivist culture on the premiums of cross-border merger and acquisition (M&A). Using a sample of cross-border M&A transactions conducted by Chinese firms, this study empirically investigates the role of a tendency toward collectivism in the target...
AbstractWe study the evolution of internal control quality within listed family firms in China, over different stages of the life cycle. We find a downward trend in internal control quality, and a significant difference between growth and non-growth stages. Further, we investigate the...
AbstractConsidering China’s unique institutional background of financial decentralisation and political centralisation, by studying data on 3,021 listed enterprises from 2007 to 2014, this paper mainly investigates the influences of listed enterprises’ equity investment on obtaining subsidies...
AbstractThis paper examines the effect of political uncertainty on voluntary management earnings forecasts. Using Chinese A-share listed companies from 2006 to 2013, we find that managers are more likely to issue earnings forecasts and increase earnings forecasts precision after the turnover of...
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