Both of previous theoretical interpretations and empirical evidences provide mixed conclusions on the relations among corporate environmental disclosure, environmental performance and financial performance. In this article, I visit these relations under Chinese setting with environmental...

We examine the association between financial restatement and firm value, based on a sample of firms that restated financial statement in Chinese listed firms between January 2005 and December 2009. Using Tobin's Q as a proxy for firm value in the end of restatement year, we find firm value in...

This article describes the findings of a study aimed at providing a replication and extension in China of studies focused on incentive compensation practices of automobile retailers in the United States (Gibbs et al., 2004, 2009) and the Netherlands (Jansen et al., 2009). Rich, detailed data...

This paper shows that politically connected non-Big 4/5 auditors are associated with lower levels of audit quality (proxied by the level of abnormal non-core earnings and the proportion of modified audit opinions) than firms with no political connections. We also show that more economically...

This paper investigates the effects of auditors with international working experience on audit quality in emerging markets. Such auditors are associated with better audit quality, a pattern that is further supported by an examination based on a propensity score matching sample that controls for...

The call for environmentally sustainable business practices is growing in momentum. As supplies of fossil fuels decline, damages from environmental disasters mount and radical climatic effects appear, the logical result is that organizations operate in a more eco-friendly fashion. This paper...

The call for environmentally sustainable business practices is growing in momentum. As supplies of fossil fuels decline, damages from environmental disasters mount and radical climatic effects appear, the logical result is that organizations operate in a more eco-friendly fashion. This paper...

This paper empirically examines whether there is an association between financial reporting disclosure quality and sustainability disclosure quality of the top 100 socially reputed Chinese listed firms. The paper computed financial disclosure quality by empirically combining earning qualities of...

This paper examines whether strategic corporate social responsibility (SCSR) disclosures are value-relevant for investors and analysts in the context of China. Using a sample of Chinese listed firms from One Belt One Road (OBOR) theme indices, we construct a rating system of SCSR disclosures...