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Corporate reporting provides insight into companies' commitment to gender equality

Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW weekly report : economy, politics, science : a … 13 (2023) 3/4, pp. 32-39

Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

Persistent link: https://www.econbiz.de/10013532157

Reflexive deliberations of family directors on corporate board reforms : publicly listed family firms in an emerging economy

Ahmed, Shaila; Uddin, Shahzad - In: Accounting forum 48 (2024) 1, pp. 170-200

Persistent link: https://www.econbiz.de/10015050662

Corporate governance and performance : evidence from Chinese private listed companies based on cash flow rights and control rights

Hu, Dan; Zheng, Haiyan - In: Corporate ownership & control : international … 9 (2011/12) 2, pp. 85-93

Persistent link: https://www.econbiz.de/10009554667

Donate money, but whose? : an empirical study of ultimate control rights, agency problems, and corporate philanthropy in China

Tan, Justin; Tang, Yuejun - In: Journal of business ethics : JOBE 134 (2016) 4, pp. 593-610

Persistent link: https://www.econbiz.de/10011485771

Agency cost, top executives' overconfidence, and investment-cash flow sensitivity : evidence from listed companies in China

Huang, Wei; Jiang, Fuxiu; Liu, Zhibiao; Zhang, Min - In: Pacific-Basin finance journal 19 (2011) 3, pp. 261-277

Persistent link: https://www.econbiz.de/10009271687

Agency Cost, Top Executives’ Overconfidence, and Investment-Cash Flow Sensitivity - Evidence from Listed Companies in China

Huang, Wei - 2012

We examine the effect of agency cost on the relation between top executives' overconfidence and investment-cash flow … sensitivity using the data from Chinese listed companies. We find that on average top executives' overconfidence leads to … companies. Results on sub-samples sorted by agency cost again show that the positive effect of top executives' overconfidence on …

Persistent link: https://www.econbiz.de/10013106316

Cash Tunnelling in Chinese Firms

Wei, Yi - 2016

This study investigates how controlling shareholders fraudulently extracted firm value via cash tunnelling from Chinese companies from 1998 to 2011. The evidence suggests that expropriating owners choose a balance sheet account that is not directly related to the firm's operating business in...

Persistent link: https://www.econbiz.de/10012987496

The State-Owned Capital Gains Handover System and managerial agency cost : evidence from central state-owned listed companies in China

Lin, Huiting; He, Yurun; Wang, Maolin; Huang, Yehua - In: Finance research letters 36 (2020), pp. 1-9

Persistent link: https://www.econbiz.de/10012483975

Government control and the value of cash : evidence from listed firms in China

Yu, Xinyu; Wang, Ping - In: Review of quantitative finance and accounting 55 (2020) 4, pp. 1341-1369

Persistent link: https://www.econbiz.de/10012304173

Firms' COVID-19 pandemic exposure and corporate cash policy : evidence from China

He, Zhongda; Suardi, Sandy; Wang, Kai; Zhao, Yang - In: Economic modelling 116 (2022), pp. 1-10

Persistent link: https://www.econbiz.de/10014513120