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The Impact of Corporate Digital Transformation on Earnings Management——Evidence from China
Jia, Ximeng; Wang, Tao; CHEN, CHEN; Li, Yaoqin - 2022
Firms attach more and more important to digital transformation in the wave of digitalization. Using a sample of Chinese listed firms from 2010 to 2020, this study explores how digital transformation affects earnings management. The results show that digital transformation decreases real earnings...
Persistent link: https://www.econbiz.de/10014244961
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China : Sources of Real Exchange Rate Fluctuations
Wang, Tao - 2004
This paper reviews the evolution of China''s real effective exchange rate between 1980 and 2002, and uses a structural vector autoregression model to study the relative importance of different types of macroeconomic shocks for fluctuations in the real exchange rate. The structural decomposition...
Persistent link: https://www.econbiz.de/10014404124
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Discussion of "Government ownership, corporate governance and tax aggressiveness : evidence from China"
Chen, Chen - In: Accounting and finance : journal of the Accounting … 53 (2013) 4, pp. 1053-1059
Persistent link: https://www.econbiz.de/10010240274
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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
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Financial constraints alleviation : why does state-owned share reduction in China promote firm performance?
Chen, Ming; Chen, Chen - In: Finance research letters 55 (2023) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10014472983
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Differences in returns to cross-border and domestic mergers and acquisitions : empirical evidence from China using PSM-DID
Yuan, Chen; Jiang, Hanming; Chen, Chen - In: Finance research letters 55 (2023) 2, pp. 1-7
Persistent link: https://www.econbiz.de/10014473457
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Is attention-based stock buying profitable? : empirical evidence from Chinese individual investors
Chen, Chen; Lu, Xiaomeng; Zhang, Yixing - In: Pacific-Basin finance journal 82 (2023), pp. 1-19
Persistent link: https://www.econbiz.de/10014463588
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Why do Chinese people prefer domestic products : the role of consumer ethnocentrism, social norms and national identity
Jia, Qifan; Chen, Rui; Zuo, Yihan; Liu, Run; Gong, Roushan - In: Asia Pacific journal of marketing and logistics 35 (2023) 10, pp. 2582-2598
Persistent link: https://www.econbiz.de/10014430268
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Risk attitude, financial literacy and household consumption : evidence from stock market crash in China
Zhang, Yixing; Jia, Qinmin; Chen, Chen - In: Economic modelling 94 (2021), pp. 995-1006
Persistent link: https://www.econbiz.de/10012695607