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China Journal of Accounting Studies最新文献

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Does NEEQ’s tiered system enhance corporate labour share？ NEEQ 的分级制度能否提高企业的劳动份额？
China Journal of Accounting Studies Pub Date : 2024-01-08 DOI: 10.1080/21697213.2023.2300286
Xuanyu Jiang, Zhen Gu, Yuemiao Yang
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引用次数: 0
Bank competition, real investment return and corporate financialization 银行竞争、实际投资回报和企业金融化
China Journal of Accounting Studies Pub Date : 2024-01-08 DOI: 10.1080/21697213.2023.2300285
Yihuan Mao, Nan Xu
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引用次数: 0
Are investors inattentive to the information content of advance receipts? 投资者是否没有注意到预收款项的信息内容？
China Journal of Accounting Studies Pub Date : 2024-01-07 DOI: 10.1080/21697213.2023.2300293
Chenyu Cui, Yuanyu Qu, Hao Gao
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引用次数: 0
Corporate digital transformation and safety production performance: empirical evidence from A-share listed companies 企业数字化转型与安全生产绩效：来自 A 股上市公司的经验证据
China Journal of Accounting Studies Pub Date : 2024-01-07 DOI: 10.1080/21697213.2023.2300288
Changli Zeng, Yongliang Wu, Min Zhang
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引用次数: 0
Leverage manipulation and strategic disclosure: evidence from non-financial information in annual reports based on multimodal machine learning 杠杆操纵与战略信息披露：基于多模态机器学习的年度报告中的非财务信息证据
China Journal of Accounting Studies Pub Date : 2024-01-05 DOI: 10.1080/21697213.2023.2300296
Jianhua Tan, Yipu Li, Tiancheng Gao, Jun Pan
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引用次数: 0
Accounting for goodwill in China: a case study of two-step acquisitions 中国的商誉会计：两步收购案例研究
China Journal of Accounting Studies Pub Date : 2024-01-04 DOI: 10.1080/21697213.2023.2300289
Ceng Zeng, Weiguo Zhang, Luo Zuo
{"title":"Accounting for goodwill in China: a case study of two-step acquisitions","authors":"Ceng Zeng, Weiguo Zhang, Luo Zuo","doi":"10.1080/21697213.2023.2300289","DOIUrl":"https://doi.org/10.1080/21697213.2023.2300289","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"82 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139386145","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
Stable suppliers and real earnings management: empirical evidence from private placements 稳定的供应商和实际收益管理：来自私募的经验证据
China Journal of Accounting Studies Pub Date : 2024-01-03 DOI: 10.1080/21697213.2023.2298785
Xiongyuan Wang, Fei Han, Xuan Peng
{"title":"Stable suppliers and real earnings management: empirical evidence from private placements","authors":"Xiongyuan Wang, Fei Han, Xuan Peng","doi":"10.1080/21697213.2023.2298785","DOIUrl":"https://doi.org/10.1080/21697213.2023.2298785","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"24 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139388862","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 cross-industry loan diversification reduce bank systemic risk? Evidence from listed banks in China 跨行业贷款多元化能否降低银行系统性风险？来自中国上市银行的证据
China Journal of Accounting Studies Pub Date : 2024-01-03 DOI: 10.1080/21697213.2023.2300294
Chuanhui Ma, Junxiong Fang
{"title":"Does cross-industry loan diversification reduce bank systemic risk? Evidence from listed banks in China","authors":"Chuanhui Ma, Junxiong Fang","doi":"10.1080/21697213.2023.2300294","DOIUrl":"https://doi.org/10.1080/21697213.2023.2300294","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"29 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139389206","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
Bank branching and corporate tax avoidance: evidence from a quasi-natural experiment of banking deregulation in China 银行分行与企业避税：来自中国放松银行业管制的准自然实验的证据
China Journal of Accounting Studies Pub Date : 2024-01-03 DOI: 10.1080/21697213.2023.2300287
Xiaoxia Li, Tong Zhou
{"title":"Bank branching and corporate tax avoidance: evidence from a quasi-natural experiment of banking deregulation in China","authors":"Xiaoxia Li, Tong Zhou","doi":"10.1080/21697213.2023.2300287","DOIUrl":"https://doi.org/10.1080/21697213.2023.2300287","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"46 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139389035","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 supervision and corporate investment efficiency—based on the random inspection 中国证监会基于抽查的监管和企业投资效率
China Journal of Accounting Studies Pub Date : 2024-01-03 DOI: 10.1080/21697213.2023.2284149
Jinyang Liu
{"title":"CSRC’s supervision and corporate investment efficiency—based on the random inspection","authors":"Jinyang Liu","doi":"10.1080/21697213.2023.2284149","DOIUrl":"https://doi.org/10.1080/21697213.2023.2284149","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"118 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139387849","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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