Xue, Qihang; Wang, Huimin; Ji, Xiaole; Wei, Jian - In: China journal of accounting research : CJAR 16 (2023) 3, pp. 1-28
As a city–county consolidation with Chinese characteristics, China’s county-to-district (CtD) reform transfers a county’s autonomy to a city, thereby strengthening the administrative, decision-making, fiscal and other powers of the prefecture-level municipal government, which effectively...