Purpose: The purpose of this paper is to explore the impact of information acquisition for the purpose of differentiating agencies operating in different localities on the design of optimal funding. Design/methodology/approach: This paper is a theoretical study. The focus is on a situation in...

Purpose This paper aims to examine the design of optimal incentives for a firm’s tax department in the presence of information asymmetry. Design/methodology/approach This paper provides a theoretical model to examine the design of optimal incentives. The focus is on a situation in which a...

Purpose – This paper examines the effect that foreign bank entry into China had on transaction fees and service fees charged by domestic Chinese banks. Design/methodology/approach – This paper is an empirical study using financial data for listed Chinese banks collected from the China Stock...

Purpose – This paper seeks to examine the effect of ownership concentration, inside ownership and state ownership on the R&D spending practices for China's listed firms. The paper argues that corporate ownership structures including ownership concentration, inside ownership and state ownership...