Purpose – The purpose of this paper is to study the impact of corporate governance on financial restatements in China, with a view to providing reference to strengthen the corporate governance and improve the quality of financial information. Design/methodology/approach – The authors...

Purpose – The purpose of this paper is to focus on the relationship between the corporate governance (CG) environment, governance behavior and governance performance and place it into the research of the evolution and revolution of the Chinese telecommunication industry, a complex economic...

Purpose – The literature on corporate governance has experienced an explosive growth in the past decade and presented some new trends. One purpose of this paper is to make an exploratory survey of this. Since China is a typically emerging and transition economy, another purpose of this paper...

Purpose – The purpose of this paper is to explore the process of internationalization and its associated risk of marginalization for the emerging Chinese multinationals; also to examine typical strategies emerging Chinese multinationals employ to deal with this challenge in order to provide...

Purpose – The purpose of this paper is to examine governance and earnings management implications of the delisting regulation in China, which designates firms with two consecutive losses as Special Treatment (ST) firms and delists such firms, should two more years of consecutive losses occur....

Purpose – This paper makes the first attempt to provide a new analytical framework for research on the evolution of China's corporate governance models. The purpose of this paper is to investigate developmental corporate governance mechanisms in China the over past decades from a synthetic and...

Purpose As an important participant in capital market, institutional investors play a principal role in improving corporate governance. Most existing studies have focused on institutional ownership and its economic consequences. Nevertheless, they have not provided sufficient insight on the...

Purpose – This paper aims to examine the effectiveness of independent directors based on the perspective of strategic control. Design/methodology/approach – This is an empirical study carried out between 2007 and 2012 based on a sample of Chinese A-share-listed companies. Findings – The...

Purpose – The aim of this paper, which is based on Cheng et al. ’s (2012) research, is to re-examines the relationship between a firms’ voluntary disclosure of forward-looking non-financial information (FNFI) and investment efficiency. Design/methodology/approach – The authors chose...

Purpose – This study investigates the determinants of Chief Executive Officer (CEO) cash compensation in relation to corporate governance and performance in China's listed firms. This article also aims at analyzing gender earning differentials among CEOs. Design/methodology/approach – The...