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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
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CFO narcissism and audit fees : Evidence from listed companies in China
Xiang, Rui; Song, Congmin - In: China journal of accounting research : CJAR 14 (2021) 3, pp. 257-274
This paper examines the effects of CFO narcissism on audit fees in China. Using the size of CFO signatures in annual …
Persistent link: https://www.econbiz.de/10012612685
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Do common owners influence corporate social responsibility? : Firm-level evidence from China
Yan, Suyan - In: China journal of accounting research : CJAR 14 (2021) 3, pp. 315-339
Using a sample of Chinese A-share listed companies from 2007 to 2018, this article explores the influence of common owners on corporate social responsibility (CSR). The results show that common owners significantly promote CSR investment, indicating that increased CSR represents a bright side to...
Persistent link: https://www.econbiz.de/10012613309
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Stock market restrictions and corporate social responsibility : evidence from IPO suspension in China
Li, Shanming; Yang, Ruoming; Zhou, Jueting - In: China journal of accounting research : CJAR 15 (2022) 1, pp. 1-19
’ CSR. Using China’s suspension of IPOs in 2012-2014, we find that firms affected by the suspension show lower CSR in their …
Persistent link: https://www.econbiz.de/10013269506