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CORPORATE: 作品数：404被引量：239H指数：7; 导出分析报告; 相关领域：经济管理更多>>; 相关作者：张盼牛建波李胜楠李海廷虞震更多>>; 相关机构：西安外国语大学清华大学中国农业大学中南大学更多>>; 相关期刊：更多>>; 相关基金：国家自然科学基金国家社会科学基金国家重点基础研究发展计划广东省自然科学基金更多>>

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

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

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

Artificial intelligence and corporate risk-taking:Evidence from China被引量：1: 《China Journal of Accounting Research》2024年第3期50-71,共22页Hong Chen Mengyun Zhang Jun Zeng Wenhua Wang; funded by the National Natural Science Foundation of China(No.72262033,72062033);the Ministry of Education of Humanities and Social Science Project(No.20YJC630043);the Yunnan Philosophy Social Science Project(No.ZD202212);the Yunnan Provincial Department of Education New Community Governance Science and Technology Innovation Team.; The deep integration of artificial intelligence(AI)into enterprises presents both opportunities and challenges,making it a focal point of current research.This study explores the impact of AI on corporate risk-taking,...; 关键词：Artificial intelligence Risk-taking Financing constraints

The impact of big data tax administration on corporate ESG—A quasi-natural experiment based on Golden Tax Project Ⅲ: 《China Journal of Accounting Research》2024年第3期89-119,共31页Jingbo Luo Jiayi Xu; funded by a grant from the National Social Science Foundation of China(No.23BGL095);Professional English language editing support provided by AsiaEdit(asiaedit.com).; Environmental,social and governance(ESG)practices are pivotal to global sustainability yet face challenges.Based on the implementation of Golden Tax Project Ⅲ,we find that big data tax administration decreases corpor...; 关键词：Big data tax administration Golden Tax ProjectⅢ Corporate ESG performance Tax administration Corporate governance

Sustainability-oriented social responsibility and corporate innovation: 《China Journal of Accounting Research》2024年第2期193-215,共23页Li Chang Qian Yu; funded by grants from the National Social Science Foundation of China(No.18BG1062);the Scientific Research Project of Liao Ning Provincial Department of Education(No.LJKR0429);the Doctoral Research Project of Dongbei University of Finance and Economics(No.DUFEBY20200203).; This paper empirically examines how sustainability-oriented social responsibility influences corporate innovation quantity and radical innovation from the perspectives of environment-and employee-oriented social respo...; 关键词：Sustainable Development Theory Corporate Social Responsibility Innovation Quantity Radical Innovation

Stock transferability,the managerial learning effect and corporate innovation: 《China Journal of Accounting Research》2024年第1期1-27,共27页Xuehang Yu Junxiong Fang; funded by grants from the Natural Science Foundation of China(No.72272132;71872048).; This paper considers stock halts to study the impact of stock liquidity loss on the managerial learning effect based on stock prices.We examine stock halts’impact on corporate innovation and find that discretionary h...; 关键词：Stock circulation rights loss Discretionary stock halt Managerial learning effect INNOVATION

IPO suspension,financing uncertainty and corporate tax avoidance: 《China Journal of Accounting Research》2023年第4期146-164,共19页Fei Lu Songyan Yang; The acquisition of external financing is an important factor affecting the development of enterprises and even the economic growth of a country.However,changes in the external environment often expose enterprises to u...; 关键词：IPO suspension Corporate financing UNCERTAINTY Tax avoidance

Improving internal control quality as a corporate response to the Forbes Rich List: 《China Journal of Accounting Research》2023年第3期25-43,共19页Bei Luo Zhimin Tian; This study takes advantage of the Forbes Rich List as an external shock to examine its effect on internal control quality in China's Mainland.Using the difference-in-differences(DiD)method for a large sample of 17,910...; 关键词：ENTREPRENEURS Forbes Rich List Internal control Public scrutiny Chinese market

Government social media and corporate tax avoidance: 《China Journal of Accounting Research》2023年第2期138-177,共40页Qi Jiang Yanli Chen Tianjun Sun; financial support from National Natural Science Foundation of China(No.72073019); With the advent of the new media era,government social media have become an important paradigm for social governance.We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ope...; 关键词：Government social media Corporate tax avoidance Sina Weibo Tax governance

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