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Do business groups affect corporate cash holdings? : evidence from a transition economy
Cai, Weixing; Zeng, Cheng; Lee, Edward; Ozkan, Neslihan - In: China journal of accounting research : CJAR 9 (2016) 1, pp. 1-24
We examine whether business groups’ influence on cash holdings depends on ownership. Group affiliation can increase firms’ agency costs or benefit firms by providing an internal capital market, especially in transition economies characterized by weak investor protection and difficult...
Persistent link: https://www.econbiz.de/10011844586
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Macroeconomic control, political costs and earnings management : evidence from Chinese listed real estate companies
Chen, Donghua; Li, Jieying; Liang, Shangkun; Wang, Guojun - In: China journal of accounting research : CJAR 4 (2011) 3, pp. 91-106
Firms in China have faced high political costs during China’s economic transition, because they are affected by … and earnings management in China. This study tests whether real estate firms attempt to decrease earnings during periods …
Persistent link: https://www.econbiz.de/10011823722
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Does state ownership affect R&D investments? : evidence from China
Azzam, Ala'a; Alhababsah, Salem - In: Cogent business & management 9 (2022) 1, pp. 1-14
the role of state ownership in R&D investment in China, especially after the most recent wave of privatization, namely …
Persistent link: https://www.econbiz.de/10014432213
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Relative performance evaluation and executive compensation : evidence from Chinese listed companies
Chen, Donghua; Liang, Shangkun; Zhu, Pin - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 127-144
This paper focuses on the effect of relative performance evaluation (RPE) on top managers’ compensation in Chinese public firms. Overall, we find no evidence of an RPE effect or any asymmetry in firms’ use of RPE. The results obtained using Albuquerque’s (2009) method are similar to those...
Persistent link: https://www.econbiz.de/10011825215
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State ownership and firm performance : empirical evidence from Chinese listed companies
Yu, Mei - In: China journal of accounting research : CJAR 6 (2013) 2, pp. 75-87
While the relationship between state ownership and firm performance has been widely researched, the empirical evidence has provided mixed results. This study applies panel data regression techniques to 10,639 firm-year observations of non-financial Chinese listed firms during 2003–2010 to...
Persistent link: https://www.econbiz.de/10011825783
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The impacts of state ownership on information asymmetry : evidence from an emerging market
Choe, Chong-mu; Sami, Heibatollah; Zhou, Haiyan - In: China journal of accounting research : CJAR 3 (2010), pp. 13-50
emerging markets of China. Government ownership has significant and positive impacts on bid-ask spread during the period 1995 … consistent with recent studies on emerging markets including China, which indicate that firms with higher state ownership tend to …
Persistent link: https://www.econbiz.de/10011823458
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Comparing connection between stock price & dividend policy in public and private sector : Pakistan evidence
Amin, Muhammad; Alvi, Jahanzaib; Rehan, Muhammad - In: Financial studies 25 (2021) 3, pp. 56-70
The paper establishes if dividend policy is a trustworthy indicator for the investors to predict a company's future growth in value to maximize their returns on their portfolios. The analysis technique used is cross-sectional regression analysis since the research focuses on various companies...
Persistent link: https://www.econbiz.de/10012664728
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State ownership and risk-taking behavior : an empirical approach to get better profitability, investment, and trading strategies for listed corporates in Vietnam
Nguyen Tran Thai Ha; Moslehpour, Massoud; Thi Thuy Van Vo; … - In: Economies : open access journal 8 (2020) 2/46, pp. 1-21
Corporate risk-taking behavior and investment is a crucial factor in order to seek higher profits and a better trading strategy. Competitive advantage and innovation, while maintaining profitability and state ownership, are considered as crucial resources. Furthermore, it is essential to connect...
Persistent link: https://www.econbiz.de/10012238580
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Selective enforcement of regulation
Chen, Donghua; Jiang, Dequan; Liang, Shangkun; Wang, … - In: China journal of accounting research : CJAR 4 (2011) 1/2, pp. 9-27
principles set for enforcing the rules, which we term selective enforcement. Taking China, a country in transition, as an example … China Securities Regulatory Commission (CSRC) takes into account whether companies violating the rules have a state …
Persistent link: https://www.econbiz.de/10011823661
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Fund ownership and stock price informativeness of Chinese listed firms
Ding, Rong; Hou, Wenxuan; Kuo, Jing-Ming; Lee, Edward - In: Journal of Multinational Financial Management 23 (2013) 3, pp. 166-185
We examine the impact of mutual fund ownership on stock price informativeness in China. Existing evidence shows that … stock price informativeness is low in China, and attributes this to firms’ lack of disclosure incentives under the weak … mutual funds in China can also be moderated by state ownership of listed firms, which reduces firms’ dependence on outside …
Persistent link: https://www.econbiz.de/10010664199