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

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

{"title":"Government R&D spending, fiscal instruments and corporate technological innovation","authors":"Dapeng Tang , Yuan Li , Hao Zheng , Xin Yuan","doi":"10.1016/j.cjar.2022.100250","DOIUrl":"10.1016/j.cjar.2022.100250","url":null,"abstract":"<div><p>Using panel data from 242 cities in China, we examine the impact of government research and development (R&D) spending on corporate technological innovation. We find that listed firms located in cities with higher government R&D expenditures are more innovative than firms in other cities. Further, the positive effect of government R&D spending depends on fiscal instruments and factor allocation. Through subsidies and tax incentives, government R&D spending enhances firm innovation by alleviating financing constraints, improving employee creativity and ensuring efficient operations. We demonstrate that subsidies are more effective than taxes in spurring corporate technological innovation. We also show that the impact of government R&D spending is stronger for state-owned and high-tech enterprises than for other enterprises. Overall, our findings suggest that government R&D spending can substantially improve corporate technological innovation through fiscal instruments.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"15 3","pages":"Article 100250"},"PeriodicalIF":3.6,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309122000302/pdfft?md5=f5370b0a9729f1d6c76de724439579e7&pid=1-s2.0-S1755309122000302-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42349108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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

Does an abnormal change in deferred tax assets interfere with analysts’ earnings forecasts? 递延所得税资产的异常变化是否会干扰分析师的盈利预测？

IF 3.6

China Journal of Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.cjar.2022.100255

Yujia Xue

引用次数: 3

Labor protection, information disclosure and analyst forecasts: Evidence from China’s Labor Contract Law 劳动保护、信息披露与分析师预测——来自中国《劳动合同法》的证据

IF 3.6

China Journal of Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.cjar.2022.100251

Xiaojia Zheng , Yunfei Yang , Yanyan Shen

引用次数: 7

Non-actual controllers and corporate innovation: Evidence from China 非实际控制人与企业创新:来自中国的证据

IF 3.6

China Journal of Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.cjar.2022.100253

Shanzhong Du , Lianfu Ma

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引用次数: 0

Thinking of peace when rich: The effect of industry growth on corporate risk-taking 富时思量和平:产业成长对企业冒险的影响

IF 3.6

China Journal of Accounting Research Pub Date : 2022-06-01 DOI: 10.1016/j.cjar.2022.100225

Xiangting Kong , Jinsong Tan , Jingxin Zhang

引用次数: 0

Loan loss provisions and return predictability: A dynamic perspective 贷款损失准备金和回报可预测性:动态视角

IF 3.6

China Journal of Accounting Research Pub Date : 2022-06-01 DOI: 10.1016/j.cjar.2022.100224

Phoebe Gao , Chu Yeong Lim , Xiumei Liu , Cheng Colin Zeng

引用次数: 2