云南高校图书馆联盟文献共享服务平台- China Journal of Accounting Research

《China Journal of Accounting Research》: 作品数：388被引量：1230H指数：15; 导出分析报告; 主办单位：香港城市大学;中山大学; 最新期次：2024年4期更多>>; 发文主题：EVIDENCEACCOUNTINGCORPORATEGOVERNANCEMANUSCRIPTS更多>>; 发文领域：经济管理政治法律文化科学环境科学与工程更多>>; 发文基金：国家自然科学基金国家社会科学基金中国博士后科学基金广东省自然科学基金更多>>

Coping strategy of independent directors for job-fulfillment risk under different ownership types and enforced legal environments: 《China Journal of Accounting Research》2024年第4期112-142,共31页Yu Xin Ying Xin Xinyi Huang Liping Xu; support of the Guangdong Basic and Applied Basic Research Foundation(Grant No.2023A1515010802);the Guangdong Province Universities and Colleges Pearl River Scholar Funded Scheme 2019 and the National Natural Science Foundation of China(NSFC Grant No.72132010)。; Ownership type,legal system evolution and their interaction significantly affect the incentives and behaviors of independent directors.We use the 2019 Securities Law revision as an exogenous shock to examine how state...; 关键词：New Securities Law Ownership type Regulatory compliance risk Independent directors Job-fulfillment risk

How does digital transformation affect corporate accounting employees?: 《China Journal of Accounting Research》2024年第4期143-164,共22页Yunsen Chen Chen Lu Zhe Li; support of the National Natural Science Foundation of China and the Humanities and Social Sciences Youth Foundation,Ministry of Education of the People’s Republic of China。; The rapid pace of digitalization has given rise to concerns about its influence on job roles.Our findings reveal a substitution effect on accounting employees.This effect is more evident in private firms,firms with hi...; 关键词：Digital Transformation Accounting Employees Substitution Effect

ESG performance and cost of debt: 《China Journal of Accounting Research》2024年第4期165-189,共25页Yongdong Shi Shijie Zheng Pengsong Xiao Hongxian Zhen Tong Wu; funded by the National Natural Science Foundation of China(Grant No.72172029,71971046,72272028);the National Social Science Foundation of China(Grant No.21FJYB032);a Project from the Educational Department of Liaoning Province(Grant No.LJKR0462).Professional English language editing support provided by AsiaEdit(asiaedit.com).; We analyze China Securities Index Co.,Ltd.(CSI)environmental,social and governance(ESG)scoring data,which incorporate Chinese characteristics,to assess the impact of ESG performance on corporate debt financing costs.O...; 关键词：CSI ESG performance Debt financing costs Sustainable development Chinese capital market

Economic policy uncertainty and firms’investments in venture capital funds:Evidence from China: 《China Journal of Accounting Research》2024年第4期190-206,共17页Liangyong Wan Xin Sui Jing Rao Lai Deng; supported by the National Natural Science Foundation of China[grant number 71972076];the Guangdong Philosophy and Social Science Foundation[grant number GD23SJZ06];the National Social Science Fund of China[grant number 22BGL075].; The latest business practice in the Chinese venture capital(VC)market involves the active participation of non-financial firms,as limited partners,in VC funds.Exploiting a unique hand-collected dataset from China,we f...; 关键词：Economic policy uncertainty Venture capital Investment decision Limited partner

Personal data security and stock crash risk:Evidence from China’s Cybersecurity Law: 《China Journal of Accounting Research》2024年第4期1-23,共23页Ziwei Song; Using China’s Cybersecurity Law(CSL)as an exogenous shock,I examine how personal data security affects stock crash risk.I find that the stock crash risk of treatment firms(which collect personal data)significantly de...; 关键词：Personal Data Data Security Stock Crash Risk Cybersecurity Law

Overseas operations and corporate financial asset allocation: 《China Journal of Accounting Research》2024年第4期24-53,共30页Shangkun Liang Yuhao Niu Sichao Wang Chun Yuan; support from the National Natural Science Foundation of China(72272164,71872196,72272169);the National Social Science Foundation of China(23&ZD060,21&ZD145,19ZDA098).; Using data on Chinese listed companies for 2008-2018,we find that firms participating in overseas operations,proxied by overseas subsidiaries,generally have higher financial asset allocations than other firms.At the m...; 关键词：Overseas Operations Financial Asset Allocation Overseas Subsidiaries Physical Investment Risk Aversion

Voluntary resignation of independent directors and auditor responses:Empirical evidence from Chinese A-share listed firms: 《China Journal of Accounting Research》2024年第4期54-81,共28页Dongling Li Yuhong Li Fei Guo; support from the National Social Science Fund of China(grant number:20BJY029).; We examine auditor responses to the voluntary resignation of independent directors.We show that auditors respond by increasing audit fees or rescinding engagement with their clients,but not by increasing their audit e...; 关键词：Voluntary resignation of independent directors Audit effort Abnormal audit fees Auditor change New Securities Law

Industrial internet technology,resource reallocation and corporate risk-taking capacity:Evidence from the strategic management perspective: 《China Journal of Accounting Research》2024年第4期82-111,共30页Lili Hui Huobao Xie; By employing machine learning techniques and the Word2Vec model,we quantify the micro-level implementation of Industrial Internet technology in Chinese manufacturing firms from 2010 to 2022.This provides empirical evi...; 关键词：Industrial Internet Technology Resource Reallocation Risk-Taking Capacity Supply Chain resources Machine Learning

Media coverage and price reactions to earnings news: 《China Journal of Accounting Research》2024年第3期1-24,共24页Miao Yu Hangsoo Kyung Albert Tsang; In this study,we find that relative to firms with less media coverage,stock price sensitivity to positive(negative)earnings surprises in earnings announcements of firms with greater media coverage is stronger(weaker)....; 关键词：Earnings announcement Asymmetric stock market REACTIONS Media coverage Earnings persistence

Does investor communication improve corporate social responsibility?A machine learning-based textual analysis: 《China Journal of Accounting Research》2024年第3期25-49,共25页Siyu Fan Dongmin Kong Jie Lu Honghai Yu; supported by the Major Program of National Fund of Philosophy and Social Science of China(No.19ZDA105).; In this study,we take a machine learning-based approach to measure institutional investor attention to corporate social responsibility(CSR)issues when communicating with firms during site visits.We find that instituti...; 关键词：Corporate Social Responsibility Institutional Investors Site Visits Textual Analysis

《China Journal of Accounting Research》