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Covering or monitoring? : independent director connectedness and corporate fraud in China

Xing, Jieli; Zhang, Yongjie; Xiong, Xiong; Li, Guangzhong - In: China journal of accounting research : CJAR 15 (2022) 4, pp. 1-19

This paper examines how independent directors' social capital, as measured by their social network, affects corporate fraud. We find that firms with well-connected independent directors are less likely to commit fraud, supporting our monitoring effect hypothesis. This result is robust to a...

Persistent link: https://www.econbiz.de/10013541841

Does Tenure Matter : Role of the Corporate Secretary in Chinese Listed Firms

Wang, Chen - 2018

We study the impact of corporate secretary tenure on the governance quality of Chinese A-share listed firms. Results show that corporate secretary tenure is negatively associated with board meeting frequency, outside director in-meeting dissent and incidence of fraud and lawsuit. Key findings...

Persistent link: https://www.econbiz.de/10012914781

Does Tenure Matter : Role of the Corporate Secretary in Chinese Listed Firms

Wang, Chen - 2019

Persistent link: https://www.econbiz.de/10012899483

Military Managers and Earnings Management

Lai, Li; Tian, Hanyi; Wang, Zhi; Yu, Fang - 2021

How does previous military experience affect corporate managers’ behavior in earnings management? Using a sample of … listed Chinese firms, we find that managers with military experience are associated with higher levels of earnings management …, through both accrual-based and real-activities manipulations. Firms run by military managers are more susceptible to financial …

Persistent link: https://www.econbiz.de/10013245610

Director Compensation and Related Party Transactions

Hope, Ole-Kristian - 2019

This paper examines whether independent directors' compensation is associated with related party transactions (RPTs). We focus both on directors' total compensation and on their equity-based compensation. Employing hand-collected data for S&P 1500 firms, we find that independent directors'...

Persistent link: https://www.econbiz.de/10012898678

Director Compensation and Related Party Transactions

Hope, Ole-Kristian - 2019

Persistent link: https://www.econbiz.de/10012889256

Can mandatory dual audit reduce the cost of equity? : evidence from China

Zhang, Rui; Wong, Raymond M. K.; Lo, Agnes W. Y.; Tian, … - In: Accounting and business research 52 (2022) 3, pp. 291-320

In China, a mandatory dual audit system for domestic A-share firms cross-listed on the Hong Kong stock market (i.e. AH companies) was abolished in 2010. Since then, AH companies have been allowed to choose to have a dual audit or a single audit. We find that the mandatory dual audit regime...

Persistent link: https://www.econbiz.de/10013362755

Corporate Social Responsibility, the Cost of Equity Capital and Ownership Structure : An Analysis of Chinese Listed Firms

Shan, Xu - 2015

This study examines the effect of corporate social responsibility (CSR) towards primary stakeholders on the cost of equity capital in Chinese listed firms, and divides the sample into state-owned enterprises (SOEs) and non-state-owned enterprises (NSOEs) for comparison. We construct a set of CSR...

Persistent link: https://www.econbiz.de/10013021606

Impact of climate change risks on equity capital : evidence-based on Chinese markets

Yue, Xiaotong; Kong, Xiaoran; Zhao, Qiuyun; Ho, Kung-Cheng - In: Pacific-Basin finance journal 88 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015324462

Product market competition and the cost of equity capital : evidence from China

Chen, Chen; Li, Li; Ma, Mary L. Z. - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 3, pp. 227-261

Persistent link: https://www.econbiz.de/10010411642