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China Journal of Accounting Studies最新文献

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IPO comment letter responses and stock price volatility in the STAR market STAR 市场中的 IPO 意见函回复与股价波动
China Journal of Accounting Studies Pub Date : 2024-06-04 DOI: 10.1080/21697213.2024.2358772
Yu Wang, Shuang Xue, Xiaoyang Zhao
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引用次数: 0
Construction of transportation infrastructure and the mixed ownership reform of state-owned enterprises: based on the perspective of high-speed rail opening 交通基础设施建设与国有企业混合所有制改革：基于高铁开放的视角
China Journal of Accounting Studies Pub Date : 2024-05-13 DOI: 10.1080/21697213.2024.2336096
Xinxiao Ma, Xiaochen Dou, Taijie Tang
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引用次数: 0
Is digital finance always beneficial to accounting information transparency? Evidence from China 数字金融一定有利于会计信息透明吗？来自中国的证据
China Journal of Accounting Studies Pub Date : 2024-05-05 DOI: 10.1080/21697213.2024.2347234
Xingqiang Du, Jing Hong, Hexin Tao, Yongkui Zhang
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引用次数: 0
Categorical listing criteria, co-investment system and growth manipulation: empirical evidence based on the implementation of the registration system of STAR market 分类上市标准、共同投资制度与成长操纵：基于 STAR 市场注册制实施的经验证据
China Journal of Accounting Studies Pub Date : 2024-04-09 DOI: 10.1080/21697213.2024.2336088
Yunlong Ye, Hong Hong, Dingwen Wu, Tong Sun
{"title":"Categorical listing criteria, co-investment system and growth manipulation: empirical evidence based on the implementation of the registration system of STAR market","authors":"Yunlong Ye, Hong Hong, Dingwen Wu, Tong Sun","doi":"10.1080/21697213.2024.2336088","DOIUrl":"https://doi.org/10.1080/21697213.2024.2336088","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"64 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140726331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does operational disclosure curb textual tone manipulation by corporate management? 业务信息披露能否遏制公司管理层对文字语调的操纵？
China Journal of Accounting Studies Pub Date : 2024-04-03 DOI: 10.1080/21697213.2024.2337262
Qingxi Meng, Xingqiang Du, Xiaoyun Gong
{"title":"Does operational disclosure curb textual tone manipulation by corporate management?","authors":"Qingxi Meng, Xingqiang Du, Xiaoyun Gong","doi":"10.1080/21697213.2024.2337262","DOIUrl":"https://doi.org/10.1080/21697213.2024.2337262","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"924 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140749120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Commercial bank digital transformation, information costs, and corporate financial constraints 商业银行数字化转型、信息成本和企业财务约束
China Journal of Accounting Studies Pub Date : 2024-04-02 DOI: 10.1080/21697213.2024.2336094
Xiaoxi Li, Qinger Zhong, Guochao Yang
{"title":"Commercial bank digital transformation, information costs, and corporate financial constraints","authors":"Xiaoxi Li, Qinger Zhong, Guochao Yang","doi":"10.1080/21697213.2024.2336094","DOIUrl":"https://doi.org/10.1080/21697213.2024.2336094","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"182 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140754500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Share repurchase and stock price synchronicity 股票回购与股价的同步性
China Journal of Accounting Studies Pub Date : 2024-04-01 DOI: 10.1080/21697213.2024.2336090
Cheng Huang, Zhi Jin
{"title":"Share repurchase and stock price synchronicity","authors":"Cheng Huang, Zhi Jin","doi":"10.1080/21697213.2024.2336090","DOIUrl":"https://doi.org/10.1080/21697213.2024.2336090","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"87 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140766955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The strategic effects of non-state shareholders’ governance: based on the perspective of product market performance of state-owned enterprises 非国有股东治理的战略效应：基于国有企业产品市场绩效的视角
China Journal of Accounting Studies Pub Date : 2024-03-29 DOI: 10.1080/21697213.2024.2334668
Taijie Tang, Xiaochen Dou, Xinxiao Ma
{"title":"The strategic effects of non-state shareholders’ governance: based on the perspective of product market performance of state-owned enterprises","authors":"Taijie Tang, Xiaochen Dou, Xinxiao Ma","doi":"10.1080/21697213.2024.2334668","DOIUrl":"https://doi.org/10.1080/21697213.2024.2334668","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"16 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140366768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does ESG report greenwashing increase stock price crash risk? ESG 报告的 "洗绿 "是否会增加股价暴跌风险？
China Journal of Accounting Studies Pub Date : 2024-01-13 DOI: 10.1080/21697213.2024.2303070
Guangrui Liu, Hao Qian, Yong Shi, Yu Zhang, Fengyuan Wu
{"title":"Does ESG report greenwashing increase stock price crash risk?","authors":"Guangrui Liu, Hao Qian, Yong Shi, Yu Zhang, Fengyuan Wu","doi":"10.1080/21697213.2024.2303070","DOIUrl":"https://doi.org/10.1080/21697213.2024.2303070","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139531033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CSRC’s random inspection and capital market information efficiency: an empirical evidence from stock price synchronicity 中国证监会抽查与资本市场信息效率：来自股价同步性的经验证据
China Journal of Accounting Studies Pub Date : 2024-01-10 DOI: 10.1080/21697213.2023.2301505
Xue Xia, Fei Teng, Liping Xu, Y. Xin
{"title":"CSRC’s random inspection and capital market information efficiency: an empirical evidence from stock price synchronicity","authors":"Xue Xia, Fei Teng, Liping Xu, Y. Xin","doi":"10.1080/21697213.2023.2301505","DOIUrl":"https://doi.org/10.1080/21697213.2023.2301505","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139627249","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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