Shi, Xiangyan; Danlu, Bu; Zhang, Chenyu - In: China Journal of Accounting Research 13 (2020) 4, pp. 361-385
rotation, this paper examines the effect of official rotation on corporate innovation in China. First, we find that official … rotation significantly promotes corporate innovation, including enterprises' innovation investment, quantity, and quality …. Second, we find that the effect of official rotation on corporate innovation varies because of official and regional …