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This paper studies the effect of the controlling shareholder’s financial background on the corporate financialization. We find that controlling shareholder’s financial background has a significant positive impact on corporate financialization, and the positive impact is more obvious in...
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The study proposes the theoretical mechanism of Confucianism influencing auditors' behavior based on the imprint theory and tests the causality of the auditor's Confucian imprint on earnings management. The results reveal that: (1) The auditor's Confucian imprint has a shackle effect on...
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Cover -- Finance for Non-finance Executives -- Contents -- CHAPTER 1: Financial Statements -- CHAPTER 2: Analysis of Financial Statements -- CHAPTER 3: Management Accounting -- CHAPTER 4: Budgeting -- CHAPTER 5: Working Capital Management -- CHAPTER 6: Pricing -- CHAPTER 7: Investment Appraisal...
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