发布求助
文献互助 智能选刊 最新文献

China Journal of Accounting Studies最新文献

筛选
英文 中文
Multiple large shareholders and abnormal stock trading halts 多个大股东和股票交易异常停牌
China Journal of Accounting Studies Pub Date : 2023-12-30 DOI: 10.1080/21697213.2023.2298796
Wen Wen, Xiaoqing Feng
{"title":"Multiple large shareholders and abnormal stock trading halts","authors":"Wen Wen, Xiaoqing Feng","doi":"10.1080/21697213.2023.2298796","DOIUrl":"https://doi.org/10.1080/21697213.2023.2298796","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" 27","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139141182","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
Targeted poverty alleviation and corporate investment in poor counties: an empirical analysis from the geographical distribution of new subsidiaries of listed firms 贫困县精准扶贫与企业投资:基于上市公司新增子公司地域分布的实证分析
China Journal of Accounting Studies Pub Date : 2023-10-30 DOI: 10.1080/21697213.2023.2274569
Bofu Deng, Taiwei Wang, Cunjie Tao, Li Ji
{"title":"Targeted poverty alleviation and corporate investment in poor counties: an empirical analysis from the geographical distribution of new subsidiaries of listed firms","authors":"Bofu Deng, Taiwei Wang, Cunjie Tao, Li Ji","doi":"10.1080/21697213.2023.2274569","DOIUrl":"https://doi.org/10.1080/21697213.2023.2274569","url":null,"abstract":"Location is key to corporate investment decisions. Many studies have examined firms' investment in regions with sound institutional environments, but little is known about their investment in poor regions. This paper examines the impact of Targeted Poverty Alleviation (TPA) on firms’ investment in poor regions using listed firms from 2007 to 2021. It finds that TPA mainly guides resource-dependent and labour-intensive firms to invest in poor regions through subsidiaries. Further analysis shows that firms establish subsidiaries in poor regions actively, not passively motivated by administrative orders. The heterogeneity analysis shows that, the higher the land and labour prices in firms’ location, the more likely they are to establish subsidiaries in poor regions. Signalling and resource effects are the main drivers of firms’ investment in poor regions. This paper provides evidence for the effectiveness of TPA and implications for firms to achieve common prosperity..","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"44 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136067469","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 environmental protection law and the zombie companies – evidence from a quasi-natural experimental method 环境保护法与僵尸企业——来自准自然实验方法的证据
China Journal of Accounting Studies Pub Date : 2023-09-18 DOI: 10.1080/21697213.2023.2249041
Donghua Zhou, Yuxiu Huang
{"title":"The environmental protection law and the zombie companies – evidence from a quasi-natural experimental method","authors":"Donghua Zhou, Yuxiu Huang","doi":"10.1080/21697213.2023.2249041","DOIUrl":"https://doi.org/10.1080/21697213.2023.2249041","url":null,"abstract":"This paper takes the public companies as a sample during 2012–2017, using DID analysis to test the relationship between 2015 new ‘Environmental Protection Law’ and zombie companies. The results show that the promulgation of the new environmental protection law has significantly negative with zombie enterprises. The strengthening of environmental regulation has accelerated of transformation and upgrading by assets restructuring and promoted technological innovation, which inhibiting the formation of zombie enterprises. Furthermore, this paper found that the negative relationship between environmental law and zombie companies mainly concentrate in non-state-owned enterprises, small-scale enterprises and enterprises with high regional environmental law enforcement intensity. Moreover, the promulgation of the new environmental law has a significant positive effect on corporate value in the medium and long term. This paper enriches the research literature in the field of zombie enterprises and economic consequences of environmental regulation.","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135148652","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
Board authority culture, cultural diversity and corporate innovation 董事会权威文化、文化多样性与企业创新
China Journal of Accounting Studies Pub Date : 2023-09-06 DOI: 10.1080/21697213.2023.2249035
Kun Luo, Tianyu Gao, Yixin Li
{"title":"Board authority culture, cultural diversity and corporate innovation","authors":"Kun Luo, Tianyu Gao, Yixin Li","doi":"10.1080/21697213.2023.2249035","DOIUrl":"https://doi.org/10.1080/21697213.2023.2249035","url":null,"abstract":"ABSTRACT Culture is the core factor of corporate innovation, and board culture is the core embodiment of cultural factors in corporate governance. Board culture will have an important impact on corporate innovation, So what kind of board culture can Chinese boards build to better contribute to corporate innovation? Based on this core issue, this paper empirically explores the relationship between board authority culture, board cultural diversity and corporate innovation from the unique perspective of board culture. The results show that board authority culture is negatively related to corporate innovation; board cultural diversity can negatively regulate the relationship between board authority culture and corporate innovation, that is, the construction of diverse board culture of the Chinese board is more conducive to corporate innovation. The main reason why board authority culture inhibits corporate innovation is that board authority culture has obedience effect and inhibits corporate innovation through the path of increasing agency costs and weakening management risk preferences. Further research finds that the negative moderating effect of board culture diversity on the relationship between board authority culture and corporate innovation is more effective when the chairman has the highest authority directorship and has reputation authority but not political resource authority and organisation authority.","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44025729","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
Major asset restructuring performance commitments and classification shifting through non-recurring items 重大资产重组、业绩承诺及非经常性项目分类转移
China Journal of Accounting Studies Pub Date : 2023-08-29 DOI: 10.1080/21697213.2023.2239669
Yurou Liu, Kangtao Ye, Jinyang Liu
{"title":"Major asset restructuring performance commitments and classification shifting through non-recurring items","authors":"Yurou Liu, Kangtao Ye, Jinyang Liu","doi":"10.1080/21697213.2023.2239669","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239669","url":null,"abstract":"ABSTRACT We examine whether firms engage in classification shifting to meet performance targets during mergers and restructuring. Using a sample of listed firms that complete major asset restructuring and sign performance commitment agreements from 2008 to 2019, we find that during the commitment period, nearly 39% of firms ‘step on the line’ to achieve net income before non-recurring items, i.e., the realised performance slightly exceeds the promised performance target. Compared to control firms and non-commitment years, firms that ‘step on the line’ to meet the target are more likely to achieve this by misclassifying recurring expenses as non-operating losses. Furthermore, this effect is more pronounced in firms with larger committed amounts, firms using stock to compensate for non-performance, and firms audited by non-Big 4 auditors. Overall, our paper extends the research on incentives for classification shifting and has implications for regulators to strengthen the regulation of accounting treatment in performance commitments.","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43763099","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 real effect of innovation information disclosure: from the perspective of supplier innovation 创新信息披露的真实效果——基于供应商创新的视角
China Journal of Accounting Studies Pub Date : 2023-08-17 DOI: 10.1080/21697213.2023.2239665
Yonggen Luo, Xiaoli Feng, Jinyu Yang
{"title":"The real effect of innovation information disclosure: from the perspective of supplier innovation","authors":"Yonggen Luo, Xiaoli Feng, Jinyu Yang","doi":"10.1080/21697213.2023.2239665","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239665","url":null,"abstract":"ABSTRACT This paper investigations the impact of customers’ innovation information discovery in management discussion and analysis (MD&A) on the innovation of suppliers. We find that the more innovation information disclosed in MD&A, the higher innovation level of the supplier, and the higher the similarity between the supplier’s patent and the customer’s patent. Further analysis shows that when the degree of information asymmetry between suppliers and customers is higher, innovation is more important to suppliers, suppliers are more dependent on customers, and customers discovery more forward-looking information, the role of customer innovation information discovery on supplier innovation investment is more obvious. The economic sequences test finds that the impact of customer innovation information discovery on supplier innovation significantly import the investment efficiency and enterprise value of enterprises. Our findings provide evidence on the influence of public textual information on the real economy from the perspective of supply chain and theoretical basis for the importance to intensify information discovery in the capital market.","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49617717","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 the attendance of independent directors at shareholder meetings matter? The case of risk taking 独立董事出席股东大会是否重要?冒险的例子
China Journal of Accounting Studies Pub Date : 2023-08-14 DOI: 10.1080/21697213.2023.2239677
Shuai Qin, Jinsong Tan, Xiangting Kong
{"title":"Does the attendance of independent directors at shareholder meetings matter? The case of risk taking","authors":"Shuai Qin, Jinsong Tan, Xiangting Kong","doi":"10.1080/21697213.2023.2239677","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239677","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44447185","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
Government audit supervision and enterprise mergers and acquisitions 政府审计监督与企业并购
China Journal of Accounting Studies Pub Date : 2023-08-09 DOI: 10.1080/21697213.2023.2239676
Shangkun Liang, Weizhi Xue, Nan Lin
{"title":"Government audit supervision and enterprise mergers and acquisitions","authors":"Shangkun Liang, Weizhi Xue, Nan Lin","doi":"10.1080/21697213.2023.2239676","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239676","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43771443","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
Clan culture and internal pay gap:evidence from listed family firm 家族文化与内部薪酬差距——来自上市家族企业的证据
China Journal of Accounting Studies Pub Date : 2023-08-09 DOI: 10.1080/21697213.2023.2239664
Guoyiming Zhu, Guangyong Lei, Jingjing Zuo
{"title":"Clan culture and internal pay gap:evidence from listed family firm","authors":"Guoyiming Zhu, Guangyong Lei, Jingjing Zuo","doi":"10.1080/21697213.2023.2239664","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239664","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44766187","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
Is the corporate social responsibility countercyclical? – evidence from Chinese listed companies 企业社会责任是逆周期的吗?——来自中国上市公司的证据
China Journal of Accounting Studies Pub Date : 2023-08-09 DOI: 10.1080/21697213.2023.2239666
Shuai Wang, Haoran Wang, Zejiang Zhou
{"title":"Is the corporate social responsibility countercyclical? – evidence from Chinese listed companies","authors":"Shuai Wang, Haoran Wang, Zejiang Zhou","doi":"10.1080/21697213.2023.2239666","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239666","url":null,"abstract":"ABSTRACT Whether the real performance of corporate social responsibility is related to social progress and development in the critical period of China’s economic transformation. It is crucially significant for improving social welfare and promoting high-quality economic development to clarify the relationship between the business cycle and corporate social responsibility. Choosing A-share listed companies in China’s capital market between 2011 and 2018 as a sample, we find corporate has a better social performance during business contraction, and social responsibility presents a counter-cyclical support effect, which is more obvious in non-state corporate. Public popularity, growth level and financial distress can significantly promote this counter-cyclical support effect. Further research finds that social responsibility in economic contraction can bring government subsidy, financing convenience and reputation return for corporate in the next year. Our study enriches the literature on business cycle and corporate social responsibility and promotes high-quality economic development.","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47191245","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信