Zhen, Hongxian; Wang, Sanfa; Lian, Mingxiang; Zheng, Shijie - In: China journal of accounting studies 10 (2022) 1, pp. 95-119
This paper incorporates corporate targeted poverty alleviation behaviour into the bond pricing framework for the first time, using a sample of A-share listed companies that issued corporate bonds from 2016 to 2018 to study the impact and mechanism of targeted poverty alleviation behaviour on...