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Executive compensation in business groups : evidence from China
Cai, Guilong; Zheng, Guojian - In: China journal of accounting research : CJAR 9 (2016) 1, pp. 25-39
This paper examines executive compensation in the subsidiaries of business groups in China. Analyzing a sample of China …
Persistent link: https://www.econbiz.de/10011844591
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Female directors and real activities manipulation : evidence from China
Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China journal of accounting research : CJAR 10 (2017) 2, pp. 141-166
Unlike previous studies that focus on accrual-based earnings management, this study analyzes real activities manipulation and investigates whether female directors on boards of directors (BoDs) affect managers’ real activities manipulation. Using a large sample of 11,831 firm-year observations...
Persistent link: https://www.econbiz.de/10011844989
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Rookie Directors and Firm Performance : Evidence From China
Chen, Zonghao - 2019
This paper examines the benefits and costs associated with rookie independent directors (RIDs) in Chinese public companies from 2008 to 2014. We find that RIDs attend more board meetings. Boards with more RIDs tunnel less to controlling shareholders, suggesting that RIDs are efficient monitors....
Persistent link: https://www.econbiz.de/10012859742
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Managerial Foreign Experience and Corporate Risk-Taking : Evidence from China
Sun, Zixiong - 2020
This study investigates the relation between managerial foreign experience and corporate risk-taking in China. We find …
Persistent link: https://www.econbiz.de/10012846749
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Board of Director Compensation in China : To Pay or Not to Pay? How Much to Pay?
Chen, Zonghao - 2018
. Lastly, our evidence suggests that women directors in China are not underpaid …
Persistent link: https://www.econbiz.de/10012931880
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Female Board Leadership, Firm Performance, and Corporate Governance : Evidence from China
Jiang, Fuxiu - 2019
Using a large sample of Chinese firms, we examine performance differences between firms with female and male chairs and the channels through which such differences arise. After controlling for the presence of female CEOs and non-chair female directors, we find that chairwoman firms perform...
Persistent link: https://www.econbiz.de/10012897552
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Executive Compensation, Ownership Structure and Firm Performance in Chinese Financial Corporations
Luo, Yongli - 2012
Executive compensation in the U.S. banking industry has been criticized as a root cause of the recent financial crisis. This study examines the relationship between executive compensation, ownership structure, and firm performance for Chinese financial corporations during 2001-2009. The results...
Persistent link: https://www.econbiz.de/10013114386
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Managerial Agency Costs of Socialistic Internal Capital Markets : Empirical Evidence from China
Wang, Jiwei - 2013
This study provides empirical evidence of managerial agency costs in socialistic internal capital markets. Listed Chinese companies are required to disclose the amount of resources that are reallocated to other firms of the parent company, which provides us with a direct measure of the...
Persistent link: https://www.econbiz.de/10013074547
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Does Import Competition from China Discipline Overconfident CEOs in U.S. Firms?
Chen, Sheng‐Syan; Peng, Shu-Cing; Yeh, Chia-Wei - 2021
We examine how the trade shock from China influences the behavior and investment performance of overconfident CEOs in U …
Persistent link: https://www.econbiz.de/10013225891
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Does the reputation mechanism apply to independent directors in emerging markets? : evidence from China
Luo, Jin-hui; Liu, Yue - In: China journal of accounting research : CJAR 16 (2023) 1, pp. 1-28
, using data from China. Firms with such directors, measured as the number of directorships in other listed firms, have higher … counterparts. In China's unique institutional context, the reputation mechanism for independent directors applies to firms in … monitoring roles and compensate for weak institutions and governance in China. …
Persistent link: https://www.econbiz.de/10014281507