Jin, Xiankun; Xu, Liping; Xin, Yu; Adhikari, Ajay - In: China journal of accounting research : CJAR 15 (2022) 2, pp. 1-29
State-owned enterprises (SOEs) are both the economic and political bases of the Chinese Communist Party (the Party) and the Chinese state. The overarching principle of SOE reform is to firmly implement the Party’s leadership and the modern enterprise system. This principle creates a political...