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Registration system reform and initial public offering ownership preference:Evidence from China: 《China Journal of Accounting Research》2024年第1期74-95,共22页Xihao Wu Di Zhang Zhongxin Wu; support from the Natural Science Foundation of China(72062012);the Natural Science Foundation of Hainan Province(722RC636);Hainan Province Doctoral Students Innovative Scientific Research Project(Qhyb2022-25);Key Research Project on Higher Education and Teaching Reform in Hainan Province(Hnjg2023ZD-2);Key Subject of Education and Teaching Reform in Hainan University(hdyj2303).; Whether registration system reform(RSR)can curb administrative intervention and create a fair market environment has long been a concern in China.We explore this issue from the perspective of the initial public offeri...; 关键词：Registration system reform Administrative intervention Approval system IPO ownership preference

Are state ownership and auditors' locality determinants of asset write-downs? Evidence from China: 《China Journal of Accounting Research》2018年第4期385-405,共21页Pauline W.Y.Wong; funded by grants from the Hong Kong Polytechnic University,Lingnan University,Hang Seng Management College and the Research Grants Council of the Hong Kong Special Administrative Region,China(Project No.UGC/IDS14/15); After issuing the 1998 Accounting Standards, Chinese regulators implemented additional regulations in 2001 governing write-downs of impaired assets and required assessment of recoverable amounts for four additional as...; 关键词：EARNINGS management IMPAIRMENTS State OWNERSHIP AUDITOR LOCALITY Political influence

Government ownership and the capital structure of firms:Analysis of an institutional context from China被引量：1: 《China Journal of Accounting Research》2018年第3期171-185,共15页Xiaohong Huang Rezaul Kabir Lingling Zhang; Emerging economies provide interesting scenarios for examining how institutional context influences the financing behavior of firms. In this study, we examine the capital structure of Chinese listed firms following th...; 关键词：Capital structure Leverage OWNERSHIP Government ownership China

Government integrity and corporate investment efficiency被引量：4: 《China Journal of Accounting Research》2018年第3期213-232,共20页Jing Du Wanfu Li Bin Lin Yu Wang; financial support from the National Natural Science Foundation of China (No.71272198,No.71332004,No.71472047,No.71572038);the Young Scholar Research Project of the Ministry of Education(13YJC630080);the Project of the Priority Academic Program Development of Jiangsu Higher Education Institutions(PAPD);Accounting Master Training Project of the Ministry of Finance(MOF No.15,2016);the Fundamental Research Funds for the Central Universities(No.16wkjc01);Big Research Team Training Project of Sun Yat-sen University; We explore the relation between government integrity and firms' investment efficiency in the context of China's deepening reforms and its strengthening the social credit system. We find that government integrity is po...; 关键词：Government integrity Investment efficiencty Types of share ownership Industrial policies’support

Re-examination of the effect of ownership structure on financial reporting: Evidence from share pledges in China被引量：65: 《China Journal of Accounting Research》2016年第2期137-152,共16页Zhizhong Huang Qingmei Xue; supported by the National Natural Science Foundation (Project Nos. 70902007 and 71372029); In this paper, we present evidence that firms with concentrated ownership manage earnings when their large shareholders have an incentive to do so.The large shareholders of Chinese public firms often pledge their shar...; 关键词：OWNERSHIP concentration SHARE pledges EARNINGS SMOOTHING SPLIT SHARE REFORM

Do business groups affect corporate cash holdings?Evidence from a transition economy被引量：1: 《China Journal of Accounting Research》2016年第1期1-24,共24页Weixing Cai Cheng(Colin) Zeng Edward Lee Neslihan Ozkan; financial support from the National Natural Science Foundation of China (Project No. 71402005);Social Science Foundation of Beijing (Project No. 15JGC155); We examine whether business groups' influence on cash holdings depends on ownership. Group affiliation can increase firms' agency costs or benefit firms by providing an internal capital market, especially in transitio...; 关键词：BUSINESS GROUPS CASH HOLDINGS China State OWNERSHIP MONETARY policy

Ownership balance, supervisory efficiency of independent directors and the quality of management earnings forecasts被引量：3: 《China Journal of Accounting Research》2013年第2期113-132,共20页Yunling Song Xinwei Ji Chi-Wen Jevons Lee; the National Natural Science Foundation of China (Project Number: 71102084); In the Chinese securities market, with its characteristics of influence through personal relationships(Guanxi) and underdeveloped standards of law and enforcement, can independent directors play the supervisory role e...; 关键词：Independent directors Ownership balance Forecast precision Forecast accuracy

Preface被引量：1: 《China Journal of Accounting Research》2013年第1期1-1,共1页Yuan Ding Hervé Stolowy; Since the seminal JFE paper published by Jensen and Meckling in 1976(Jensen and Meckling,1976)the agency theory has been widely applied in numerous studies in the fields of corporate finance and accounting.Meanwhile,m...; 关键词：dispersed ACCOUNTING NUMEROUS MANAGER OWNERSHIP AG

Banking system reform,earnings quality and credit allocation被引量：2: 《China Journal of Accounting Research》2012年第3期217-229,共13页Xiuli Zhu Lianjun Li Yunkui Xue; supported by the Jiangsu Province University Philosophy Social Science Fund Project entitled "Local Government Governance -Earnings Quality and Credit Allocation"(Grant No.: 2011SJD630055); This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in list...; 关键词：Banking system reform OWNERSHIP Earnings quality Credit allocation

The Impacts of State Ownership on Information Asymmetry:Evidence from an Emerging Market被引量：1: 《China Journal of Accounting Research》2010年第Z1期13-50,共38页Jongmoo Jay Choi Heibatollah Sami Haiyan Zhou; This study examines the effect of corporate ownership on information asymmetry as measured by bid-ask spread in the emerging markets of China. Government ownership has significant and positive impacts on bid-ask sprea...; 关键词：Bid-ask spread Information asymmetry TRANSPARENCY Adverse selection Government(State) ownership Foreign ownership Emerging market(China)

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