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Do business groups affect corporate cash holdings? Evidence from a transition economy
Cai, Weixing; Zeng, Cheng; Lee, Edward; Ozkan, Neslihan - In: China Journal of Accounting Research 9 (2016) 1, pp. 1-24
characterized by weak investor protection and difficult external capital acquisition. A hand-collected dataset of Chinese firms …
Persistent link: https://www.econbiz.de/10011937016
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Fund Ownership and Stock Price Informativeness of Chinese Listed Firms
Ding, Rong - 2012
investor protection institutional environment. Mutual funds are more sophisticated and influential than individual investors to …
Persistent link: https://www.econbiz.de/10013096932
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The Impact of State Ownership on Share Price Informativeness : The Case of the Split Share Structure Reform in China
Hou, Wenxuan - 2012
We examine the impact of state ownership on share price informativeness by using the unique setting of the Split Share Structure Reform in China. This reform abolishes the trading restriction of shares held mainly by state shareholders, which in turn renders their wealth more sensitive to share...
Persistent link: https://www.econbiz.de/10013108803
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Who Benefits from IFRS Convergence in China?
Chen, Chao - 2019
in countries with stronger legal enforcement and investor protection. Given that these institutional characteristics are …
Persistent link: https://www.econbiz.de/10012902376
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Who Benefits from IFRS Convergence in China?
Chen, Chao - 2019
in countries with stronger legal enforcement and investor protection. Given that these institutional characteristics are …
Persistent link: https://www.econbiz.de/10012902381
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CEO Accountability for Corporate Fraud : Evidence from the Split Share Structure Reform in China
Chen, Jiandong - 2014
We use institutional-related theories and a unique natural experiment that enables an exogenous test of the influence of controlling shareholders on managerial accountability to corporate fraud. In China, prior to the Split Share Structure Reform (SSSR), state shareholders held restricted shares...
Persistent link: https://www.econbiz.de/10013059619
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Do business groups affect corporate cash holdings? : evidence from a transition economy
Cai, Weixing; Zeng, Cheng; Lee, Edward; Ozkan, Neslihan - In: China journal of accounting research : CJAR 9 (2016) 1, pp. 1-24
characterized by weak investor protection and difficult external capital acquisition. A hand-collected dataset of Chinese firms …
Persistent link: https://www.econbiz.de/10011844586
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Fund ownership and stock price informativeness of Chinese listed firms
Ding, Rong; Hou, Wenxuan; Kuo, Jing-Ming; Lee, Edward - In: Journal of Multinational Financial Management 23 (2013) 3, pp. 166-185
investor protection institutional environment. Mutual funds are more sophisticated and influential than individual investors to …
Persistent link: https://www.econbiz.de/10010664199
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Executive Integrity, Audit Opinion, and Fraud in Chinese Listed Firms
Chen, Jiandong - 2013
enforcement, weak investor protection along with tight control of the media and labour unions. We find that firms with executives …
Persistent link: https://www.econbiz.de/10013089172
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Executive Integrity, Audit Opinion, and Fraud in Chinese Listed Firms
Chen, Jiandong - 2013
We examine the influence of auditors on corporate fraud in China. We find lower executive integrity firms are associated with higher propensity of regulatory enforcement actions against corporate fraud in the subsequent year. We then show that this effect is moderated by the issuance of modified...
Persistent link: https://www.econbiz.de/10013093457