China Journal of Accounting Research最新文献_第10页

The impact of D&O insurance on excess corporate leverage 董事责任保险对企业过度杠杆的影响

IF 3.6

China Journal of Accounting Research Pub Date : 2022-12-01 DOI: 10.1016/j.cjar.2022.100271

Jiamin Liu , Yalin Jiang , Shengdao Gan , Ran Chen

引用次数: 1

Covering or monitoring? Independent director connectedness and corporate fraud in China 覆盖还是监控?中国的独立董事关联与公司欺诈

IF 3.6

China Journal of Accounting Research Pub Date : 2022-12-01 DOI: 10.1016/j.cjar.2022.100273

Jieli Xing , Yongjie Zhang , Xiong Xiong , Guangzhong Li

引用次数: 2

Implications of the “momentum” theory of digitalization in accounting: Evidence from Ash Cloud 会计数字化“动量”理论的含义:来自灰云的证据

IF 3.6

China Journal of Accounting Research Pub Date : 2022-12-01 DOI: 10.1016/j.cjar.2022.100274

Min Zhang , Tingting Ye , Li Jia

引用次数: 1

Impact of macroeconomic policy uncertainty on opportunistic insider trading 宏观经济政策的不确定性对机会主义内幕交易的影响

IF 3.6

China Journal of Accounting Research Pub Date : 2022-12-01 DOI: 10.1016/j.cjar.2022.100270

Chun Cai, Ruixue Bao, Peng Wang, Huiyan Yang

引用次数: 3

Starts and refutations of the Covid-19 rumors: Evidence from the reaction of the stock market Covid-19谣言的开始和反驳:来自股市反应的证据

IF 3.6

China Journal of Accounting Research Pub Date : 2022-12-01 DOI: 10.1016/j.cjar.2022.100272

Zhe Li , Zixi Ling , Jian Sun , Congjie Yun

引用次数: 3

Stock index adjustments and analysts’ forecast optimism: A quasi-natural experiment on the CSI 300 Index 股指调整与分析师乐观预测:沪深300指数的准自然实验

IF 3.6

China Journal of Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.cjar.2022.100246

Shangkun Liang, Huaigu Cui, Chun Yuan

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引用次数: 5

Do companies compare employees’ salaries? Evidence from stated-owned enterprise group 公司会比较员工的薪水吗?证据来自国有企业集团

IF 3.6

China Journal of Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.cjar.2022.100252

Chuang Lu , Yuhao Niu

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引用次数: 1

Market misvaluation and corporate innovation: “Catering” or “risk aversion”?—Empirical evidence from China capital market 市场错估与企业创新：“迎合”还是“避险”--来自中国资本市场的经验证据

IF 3.6

China Journal of Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.cjar.2022.100249

Danglun Luo , Zhanfeng Wu , Jingsi Zhuo , Jianmei He

引用次数: 2

Government R&D spending, fiscal instruments and corporate technological innovation 政府研发支出、财政工具与企业技术创新

IF 3.6

China Journal of Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.cjar.2022.100250

Dapeng Tang , Yuan Li , Hao Zheng , Xin Yuan

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引用次数: 11

Standardization of the strategy translation process, procedural fairness in budgeting and firm performance 战略翻译过程的标准化、预算程序的公平性和企业绩效

IF 3.6

China Journal of Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.cjar.2022.100254

Wenxuan Duan , Hezun Li , Jian Sun , Guang Yang

引用次数: 3