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Group Finance Companies and Dynamic Adjustment of Capital Structure of Related Listed Companies 集团财务公司与关联上市公司资本结构动态调整
China Journal of Accounting Studies Pub Date : 2023-08-08 DOI: 10.1080/21697213.2023.2239671
Huan Dou, Sheng Fan, Shangkun Liang
{"title":"Group Finance Companies and Dynamic Adjustment of Capital Structure of Related Listed Companies","authors":"Huan Dou, Sheng Fan, Shangkun Liang","doi":"10.1080/21697213.2023.2239671","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239671","url":null,"abstract":"ABSTRACT Using the data of all A-share listed companies from 2009 to 2018, we find that the group finance companies inhibit the dynamic adjustment speed of capital structure to their optimal level of the related listed companies. The reason is that the controlling shareholders may occupy the related deposits of listed companies in the finance companies. We find that the inhibition effect is more significant when the controlling shareholders’ shareholding ratio is low and the related party transactions are high, and is weakened after the implementation of the deleveraging policy. Moreover, the inhibition effect is significant in both the upward and downward adjustment processes. In addition, the finance companies make the deviation of capital structure of listed companies larger, and this effect is mainly reflected in upward deviation. We also find that the functions of finance companies will affect the dynamic adjustment of capital structure of listed companies.","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47087274","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
Special representative actions, the insurance value of audits, and investor protection: an empirical study based on the ruling against Kangmei Pharmaceutical Co. Ltd 特别代表行为、审计的保险价值与投资者保护——基于康美药业有限责任公司裁决的实证研究
China Journal of Accounting Studies Pub Date : 2023-08-04 DOI: 10.1080/21697213.2023.2239674
Daoguang Yang, Hongling Han, Yidan Mao, Siyi Liu
{"title":"Special representative actions, the insurance value of audits, and investor protection: an empirical study based on the ruling against Kangmei Pharmaceutical Co. Ltd","authors":"Daoguang Yang, Hongling Han, Yidan Mao, Siyi Liu","doi":"10.1080/21697213.2023.2239674","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239674","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44248187","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 CEO risk-taking entrepreneurial spirit matter in firm cash holdings? CEO的冒险精神对公司现金持有量有影响吗?
China Journal of Accounting Studies Pub Date : 2023-08-04 DOI: 10.1080/21697213.2023.2239667
Meihua Zhou, Ruining Li, Jian Cao, B. Lin
{"title":"Does CEO risk-taking entrepreneurial spirit matter in firm cash holdings?","authors":"Meihua Zhou, Ruining Li, Jian Cao, B. Lin","doi":"10.1080/21697213.2023.2239667","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239667","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41982461","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
Stock index constituent adjustments and corporate social responsibility: evidence from a quasi-natural experiment of CSI 300 index adjustments 股指成分股调整与企业社会责任——来自沪深300指数调整准自然实验的证据
China Journal of Accounting Studies Pub Date : 2023-08-01 DOI: 10.1080/21697213.2023.2239662
Fang Liu, W. Wen
{"title":"Stock index constituent adjustments and corporate social responsibility: evidence from a quasi-natural experiment of CSI 300 index adjustments","authors":"Fang Liu, W. Wen","doi":"10.1080/21697213.2023.2239662","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239662","url":null,"abstract":"ABSTRACT The stock price index is a thermometer reflecting changes in the stock market, and can convey key information on capital market dynamics and trends to investors. This paper empirically investigates the impact of index adjustments on corporate social responsibility performance by employing the quasi-natural experiment of CSI 300 index adjustments. We find that index additions significantly promote corporate social responsibility performance. Mechanism analysis supports the shareholder value maximisation motivation that drives the fulfilment of corporate social responsibility. In addition, more analyst following and investor attention plays a significant mediating role in the promotion impact of stock index additions on corporate social responsibility. Further analyses show that the positive impact of the stock index additions on corporate social responsibility performance is more pronounced in industries with more competitive product market. However, index deletions do not significantly reduce corporate social responsibility performance, implying that index additions and index deletions have asymmetric effects.","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42419367","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
Goodwill impairment, auditor dismissal and opinion shopping–evidence from China 商誉减值、审计师解雇和意见购物——来自中国的证据
China Journal of Accounting Studies Pub Date : 2023-08-01 DOI: 10.1080/21697213.2023.2239672
Cunyu Xing, Huilan Yuwen, Dan Yang
{"title":"Goodwill impairment, auditor dismissal and opinion shopping–evidence from China","authors":"Cunyu Xing, Huilan Yuwen, Dan Yang","doi":"10.1080/21697213.2023.2239672","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239672","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45106438","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
China’s audit market competition and the competitive strategies of the international Big 4 audit firms 中国审计市场竞争与国际四大审计事务所的竞争策略
China Journal of Accounting Studies Pub Date : 2023-08-01 DOI: 10.1080/21697213.2023.2239675
Qi Xin, Yu Liu, Yiheng Tang
{"title":"China’s audit market competition and the competitive strategies of the international Big 4 audit firms","authors":"Qi Xin, Yu Liu, Yiheng Tang","doi":"10.1080/21697213.2023.2239675","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239675","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41505151","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
Can the rotation of chief accountants improve the accounting information quality of state-owned enterprises? 总会计师轮换能否提高国有企业会计信息质量？
China Journal of Accounting Studies Pub Date : 2023-08-01 DOI: 10.1080/21697213.2023.2239673
Jian Chu
{"title":"Can the rotation of chief accountants improve the accounting information quality of state-owned enterprises?","authors":"Jian Chu","doi":"10.1080/21697213.2023.2239673","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239673","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43834801","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
Can independent directors identify the company’s risk of financial fraud: Evidence from predicting financial fraud based on machine learning 独立董事能否识别公司的财务欺诈风险:基于机器学习预测财务欺诈的证据
China Journal of Accounting Studies Pub Date : 2023-08-01 DOI: 10.1080/21697213.2023.2239670
Yunjing Liu, Bin Wu, M. Zhang
{"title":"Can independent directors identify the company’s risk of financial fraud: Evidence from predicting financial fraud based on machine learning","authors":"Yunjing Liu, Bin Wu, M. Zhang","doi":"10.1080/21697213.2023.2239670","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239670","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43166221","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
Cultural adaptation and corporate investment decisions: evidence from inter-regional investments 文化适应与企业投资决策:来自区域间投资的证据
China Journal of Accounting Studies Pub Date : 2023-07-26 DOI: 10.1080/21697213.2023.2239668
Dan Li, Tusheng Xiao, Chun Yuan
{"title":"Cultural adaptation and corporate investment decisions: evidence from inter-regional investments","authors":"Dan Li, Tusheng Xiao, Chun Yuan","doi":"10.1080/21697213.2023.2239668","DOIUrl":"https://doi.org/10.1080/21697213.2023.2239668","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42749290","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 common analyst coverage improve suppliers’ investment efficiency? 通用分析师覆盖范围是否能提高供应商的投资效率？
China Journal of Accounting Studies Pub Date : 2023-04-13 DOI: 10.1080/21697213.2023.2167724
Ceng Zeng, Song Tang
{"title":"Does common analyst coverage improve suppliers’ investment efficiency?","authors":"Ceng Zeng, Song Tang","doi":"10.1080/21697213.2023.2167724","DOIUrl":"https://doi.org/10.1080/21697213.2023.2167724","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42455577","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: 1
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