Liu, Shasha; Zhao, Huixian; Kong, Gaowen; Kong, Dongmin - In: China journal of accounting studies 11 (2023) 1, pp. 134-158
Under the strategic background of regional coordinated development, the County to District can remove administrative barriers and reduce local protection. Based on the matching data of Chinese A-share listed companies from 2000 to 2018 and the County to District Reforms, this paper empirically...