云南高校图书馆联盟文献共享服务平台- SOES

SOES: 作品数：82被引量：72H指数：5; 导出分析报告; 相关领域：经济管理更多>>; 相关作者：万燕鸣李军林张英杰胡晓红毕志伟更多>>; 相关机构：中国人民大学南京大学南京埃斯顿自动化股份有限公司悉尼大学更多>>; 相关期刊：《ChinAfrica》《南京大学法律评论》《Financial Innovation》《China's Foreign Trade》更多>>; 相关基金：国家自然科学基金国家社会科学基金教育部“新世纪优秀人才支持计划”国家教育部“985工程”更多>>

Compliance management and investment efficiency in state-owned enterprises:Evidence from China: 《China Journal of Accounting Research》2024年第2期120-146,共27页Dengjin Zheng Yan Xu Yangyang Wenren; support from Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era Research Centre of Beijing(23LLGLC052).; Drawing on the implementation of the compliance management guidelines issued by China’s SASACs,we construct a quasi-natural experiment to examine the impact of the implementation of these guidelines on the investment...; 关键词：Compliance Management Investment Efficiency SOES

Free cash flow productivity among Chinese listed companies:A comparative study of SOEs and non-SOEs: 《China Journal of Accounting Research》2023年第3期44-69,共26页Deren Xie Xuezhi Shi Jinsong Liu Ziyang Zhu; support from the National Natural Science Foundation of China(Project No.71672098);Accounting Master Program of the Ministry of Finance of China(2015)and the Tsinghua University School of Economics and Management Research Grant(Project No.2020051009).; This paper investigates the free cash flow productivity of SOEs compared with non-SOEs and examines its possible determinants.We find that SOEs have slightly weak free cash flow productivity but significantly stronger...; 关键词：Free cash flow productivity State-owned enterprises Non-state-owned enterprises SOE classification reform

The impact of anti-corruption measures and risk effects on equity incentives and financial misreporting in China: 《China Journal of Accounting Research》2022年第1期94-121,共28页Zili Su Constantinos Alexiou; This study examines the effects of anti-corruption and equity incentive risk on financial misreporting in the context of China’s unique corporate ownership structure and governance regime.Using a sample comprising 2,...; 关键词：Equity incentives ANTI-CORRUPTION SOES Non-SOEs Financial misreporting Risk effects

Board faultlines and the value of cash holdings:Evidence from Chinese listed companies被引量：1: 《China Journal of Accounting Research》2021年第1期25-42,共18页Canyu Xu Zhiying Hu Shangkun Liang; the financial support of the National Natural Science Foundation of China(71872196,71402198);the National Social Science Foundation of China(19ZDA098);the MOE Project of Humanities and Social Sciences of China(19YJA790032);the Beijing Social Foundation of China(15JGC176);the support of the Program for Innovation Research of the Central University of Finance and Economics and the Graduate Student Research Grant awarded by the Graduate School of the Central University of Finance and Economics(20182Y005); Faultlines can affect a board of director’s effectiveness in supervising senior managers,which in turn affects the value of a company’s cash holdings.Based on sample data from Chinese A-share listed companies from 2...; 关键词：Board faultlines Value of cash holdings Deep-level attributes Management shareholdings State-owned enterprises(SOEs)

Multiple large shareholders and corporate environmental protection investment:Evidence from the Chinese listed companies被引量：6: 《China Journal of Accounting Research》2020年第4期387-404,共18页Feng Wei Lei Zhou; Agencies can reduce problems by adopting a governance structure of multiple large shareholders.However,multiple large shareholders may collude,thereby reducing the behavior that can create long-term value for the comp...; 关键词：Multiple large shareholders Corporate environmental protection investment SOES Ownership structure

Tracing back to the source: Understanding the corporate governance of boards of directors in Chinese SOEs被引量：12: 《China Journal of Accounting Research》2020年第2期129-145,共17页Zhengfei Lu Jigao Zhu; the financial support from the National Social Science Fund of China Key Research Project(Project No.17ZDA086):Research on Reforms and Innovations of Monitoring System in State-Owned Enterprises; Based on the relevant theories of corporate governance and the special institutional background of Chinese state-owned enterprises(SOEs),this paper systematically reviews the literature on the independence and governa...; 关键词：SOES Board of directors INDEPENDENCE Governance effect

West meets east: Understanding managerial incentives in Chinese SOEs被引量：20: 《China Journal of Accounting Research》2019年第2期177-189,共13页Qingquan Xin Anze Bao Fang Hu; financial support from a China National Social Science Foundation Key Research Project (Project No.:17ZDA086):Research on Reforms and Innovations of Monitoring System in State-Owned Enterprises; State-owned enterprises(SOE) are essentially extensions of the government and are therefore responsible for multi-task objectives. The incentive system for SOE managers consists of both monetary compensation and promo...; 关键词：SOE Managerial INCENTIVES Bureaucratic HIERARCHY POLITICAL PROMOTION

Career concerns, shareholder monitoring and investment efficiency: From the perspective of compensation contract rigidity in Chinese SOEs被引量：3: 《China Journal of Accounting Research》2015年第1期59-73,共15页Hualin Wan Kai Zhu Xinyuan Chen; support from the National Natural Science Foundation of China(Nos.70972060,71102013 and 71272008);National Accounting Leader(Reserve)Personnel Training Plan(Academic Class);Humanities and Social Science Research Foundation of the Ministry of Education of China(Nos.11JJD790008,13YJC790041 and 14JJD630005);Innovation Program of the Shanghai Municipal Education Commission(Nos.11ZS186 and 14ZS157);the "Shu Guang" project supported by the Shanghai Municipal Education Commission and Shanghai Education Development Foundation(No.10SG54);the "211" Key Project of the Shanghai University of Finance and Economics; This paper presents theoretical analysis of how career concerns and shareholder monitoring affect chief executive officer(CEO) agency costs. We investigate investment efficiency prior to CEO retirement based on a samp...; 关键词：CAREER CONCERNS SHAREHOLDER MONITORING Investment

Local fiscal distress and investment efficiency of local SOEs被引量：6: 《China Journal of Accounting Research》2014年第2期119-147,共29页Xinxin Liao Yunguo Liu; supported by the Major Project of the National Natural Science Foundation of China(No.71032006);the GeneralProject of Ministry of the Education of Humanities and Social Science(No.11YJA790094);the General Project of the NationalNatural Science Foundation of China(No.71372150); In this paper, we use A-share listed firms between 2002 and 2010 to investigate the relationship between local fiscal distress and the investment efficiency of local SOEs, along with the effect of corporate tax paymen...; 关键词：Local government Fiscal distress Local state-owned enterprises OVERINVESTMENT

Relative performance evaluation and executive compensation:Evidence from Chinese listed companies被引量：4: 《China Journal of Accounting Research》2012年第2期126-143,共18页Donghua Chen Shangkun Liang Pin Zhu; supported by the National Social Science Foundation (08CJY2009);the National Nature Science Foundation of China (70602011); This paper focuses on the effect of relative performance evaluation(RPE) on top managers' compensation in Chinese public firms. Overall, we find no evidence of an RPE effect or any asymmetry in firms' use of RPE. The ...; 关键词：Relative performance evaluation(RPE) Top managers' compensation Non-SOEs SOES

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