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Firm internationalization and cost of equity : evidence from China
Yang, Jianfa; Cai, Guilong; Zheng, Guojiang; Gu, Qiankun - In: China journal of accounting research : CJAR 15 (2022) 2, pp. 1-23
This paper examines the relationship between firm internationalization and cost of equity. We find that firms with a higher degree of international operations have a significantly lower cost of equity, which is more pronounced for firms in provinces with a weak institutional environment or firms...
Persistent link: https://www.econbiz.de/10013269712
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Influence of Chinese entrepreneurial companies' internationalization on independent innovation : input incentive effect and efficiency improvement effect
Xu, Xin; Xia, Yun; Li, Chuntao - In: China journal of accounting research : CJAR 10 (2017) 3, pp. 247-280
Within the special environment of the ChiNext market, we study how an internationalization strategy affects the independent innovation of Chinese entrepreneurial companies from two dimensions: R&D input and patent output. An internationalization strategy has a significant incentive effect on R&D...
Persistent link: https://www.econbiz.de/10011845008
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ESG in China : a review of practice and research, and future research avenues
Shen, Hongtao; Lin, Honghui; Han, Wenqi; Wu, Huiying - In: China journal of accounting research : CJAR 16 (2023) 4, pp. 1-25
This paper reviews the practice and research on environmental, social and governance (ESG) in China. It finds that (1 …) under China’s top-down framework, ESG practices have grown substantially in ESG disclosure, ESG rating and ESG investing … of the ESG studies reviewed in this paper are similar to those of ESG research in other countries, China’s ESG research …
Persistent link: https://www.econbiz.de/10014463365
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Does strengthening large shareholders' cash flow rights reduce their expropriation motivation? : evidence from China's dividend tax reforms
Liu, Hang - In: China journal of accounting research : CJAR 14 (2021) 4, pp. 1-18
shareholders. However, due to the weaker investor protections and low dividend payouts of listed firms in China, large shareholders …
Persistent link: https://www.econbiz.de/10012692475
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Does preventive regulation reduce stock price synchronicity? : evidence from Chinese annual report comment letters
Hao, Xiaomin; Wang, Yonghai - In: China journal of accounting research : CJAR 14 (2021) 4, pp. 1-25
Based on a sample of Chinese A-share listed firms from 2015 to 2018, this paper studies the impact of annual report comment letters (ARCLs) on firm stock price synchronicity. We find that after firms receive ARCLs, their stock price synchronicity decreases. Moreover, the longer the ARCLs and the...
Persistent link: https://www.econbiz.de/10012692578
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The pricing and performance of IPOs in China's poor counties
Yan, Chao; Wang, Jiaxin - In: China journal of accounting research : CJAR 14 (2021) 4, pp. 1-21
In the context of China's drive to alleviate poverty, we focus on the initial public offering (IPO) firms located in … China's poor counties and investigate their IPO pricing and post-IPO performance. Contrary to the findings reported for the …
Persistent link: https://www.econbiz.de/10012692615
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Does overcapacity prompt controlling shareholders to play a propping role for listed companies?
Li, Cailing; Lin, Dongjie - In: China journal of accounting research : CJAR 14 (2021) 1, pp. 63-81
shareholders provide financial support to enterprises in industries with excess capacity. According to the data for China’s A …
Persistent link: https://www.econbiz.de/10012510791
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Economic policy uncertainty and executive turnover
Huang, Hong; Liu, Haiyu; Yang, Baohua - In: China journal of accounting research : CJAR 14 (2021) 1, pp. 83-100
departures. Using a sample of Chinese A-share listed companies from 2010 to 2019 and the China economic policy uncertainty index …
Persistent link: https://www.econbiz.de/10012510794
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Do goodwill impairments affect audit opinions? : evidence from China
He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182
. Using a sample of firms listed on China's A-share market from 2007 to 2017, we test the association between goodwill …
Persistent link: https://www.econbiz.de/10012582454
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Noise from online discussion forums : evidence from IPOs in China
Fei, Qingqing - In: China journal of accounting research : CJAR 14 (2021) 3, pp. 231-255
In this study, we use initial public offerings (IPOs) in China to investigate how online stock forums influence …
Persistent link: https://www.econbiz.de/10012612676