This paper examines the relationship between accrual components and stock trading costs in China and finds that both abnormal and normal accruals are associated with these costs. Moreover, negative accruals, both abnormal and normal, have a greater influence on stock trading costs than positive...

Purpose With the development of the economy, an increasing number of listed companies form subsidiaries in China. Though the increase in the number of subsidiaries affects the hierarchical structure and risk of conglomerates, few studies relate the hierarchical relationship between the parent...

Few studies have focused on the role of non-CEO top manager inside directors in corporate governance, especially in the context of emerging countries. Despite their tendency to be subject to CEOs, non-CEO top manager inside directors can counterbalance CEOs in specific situations. Using panel...

1 Introduction -- 1.1 Introduction -- 1.2 Background to Design Thinking for new Business Contexts -- 1.3 Structure of Content -- 1.4 Using the Book: A Reader’s Guide -- 2 Evolution of the Relationship Between Design and Business Activities -- 2.1 Introduction -- 2.2 Design Thinking and...