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Corporate social responsibility reporting, pyramidal structure and political interference : evidence from China
Wang, Jianling; Zhou, Mi; Lei, Lijun; Fan, Weiguo - In: The journal of applied business research 32 (2016) 2, pp. 703-717
Persistent link: https://www.econbiz.de/10011500771
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The effect of the internal control regulation on reporting quality in China
Hu, Jieqiong; Weng, Yin-Che; Wang, Fusheng - In: Borsa Istanbul Review 21 (2021) 4, pp. 394-404
This paper aims to investigate whether Chinese internal control regulation improves reporting quality. After the enactment of US Sarbanes-Oxley Act (SOX), China introduced a quasi-SOX practice (C-SOX). C-SOX stipulates that firms should disclose both management and audit reports on internal...
Persistent link: https://www.econbiz.de/10012817018
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Modeling product market competition and reporting quality : the transitional economy of China
Iqbal, Amjad; Rao, Zia-ur-Rehman; Tauni, Muhammad Zubair; … - In: Managerial finance 43 (2017) 2, pp. 154-166
Persistent link: https://www.econbiz.de/10011661766
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The informational role of short sellers : the evidence form short sellers' reports on US-listed Chinese firms
Chen, Lei - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1444-1482
Persistent link: https://www.econbiz.de/10011644043
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The effect of mandatory regulation on corporate social responsibility reporting quality : evidence from China
Wang, Jianling; Tian, Gaoliang; Fan, Weiguo; Luo, Dan - In: The journal of applied business research 33 (2017) 1, pp. 67-86
Persistent link: https://www.econbiz.de/10011671233
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Comment letters and reporting quality : evidence from financial restatements
Zhang, Qiuyue; Tang, Guomei; Qin, Xiuting - In: Asia-Pacific journal of financial studies 52 (2023) 6, pp. 924-948
Persistent link: https://www.econbiz.de/10014450770
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Impact of split share structure reform on capital structures : empirical evidence from China's listed companies
Zhang, Hong; Gao, Shuai; Yang, Fei - In: Applied economics 48 (2016) 13/15, pp. 1172-1181
Persistent link: https://www.econbiz.de/10011433034
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A characteristic analysis and countermeasure study of the hedging of listed companies in China stock markets
Wu, Guo-Hua; Jiang, Xiao-Ling; Deng, Su-Ya - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 10, pp. 147-158
Persistent link: https://www.econbiz.de/10012671105
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A hybrid model to estimate corporate default probabilities in China based on zero-price probability model and long short-term memory
Jing, Jiabao; Yan, Wenwen; Deng, Xiaomei - In: Applied economics letters 28 (2021) 5, pp. 413-420
Persistent link: https://www.econbiz.de/10012485042
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Manipulation effects of managerial discretion on executive-employee pay gap : a comparative study between the senior CEOs and the fresh CEOs
Zhang, Chang-zheng; Gao, Xin Mu Zhuo-qin - In: Corporate board : role, duties & composition; … 11 (2015) 3, pp. 43-65
Persistent link: https://www.econbiz.de/10011599118