supported by the General Project of the National Social Science Fund,“Research on the Implementation Mechanism and Optimization Path of Multi-level Agricultural Insurance from the Perspective of Heterogeneity”(Project No.19BJY161);the Outstanding Youth Scientific Research Project of the Hunan Provincial Department of Education,“Measurement,Transmission,and Prevention of Systemic Financial Risks in the Context of Low-carbon Transition”(Project No.22B0649);the General Project of the Hunan Provincial Social Science Achievement Evaluation Committee,“Research on the Measurement and Early Warning of Systemic Financial Risks under the Impact of Low-carbon Transition”(Project No.XSP2023JJZ010).
Effective corporate governance and sound macroprudential policies are crucial to the stability and sustainable development of the banking sector in China.This paper uses panel data sets from 31 listed Chinese commerci...
supported by the National Social Science Foundation Key Project of China for financial support through Grant No:22AJL004.
Using data on Chinese non-financial listed firms covering 2009 to 2022,we explore the effect of supply chain transparency on stock price crash risk.Two proxies for supply chain transparency are constructed using the n...
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...
approved as a research project of MinZu University of China 2024 Academic Team Leading Plan Project“Research on Legal Regulation of Enterprise Compliance and Intelligence in the Digital Age”(2024XSYL23).
China’s corporate governance reform is currently at a critical transitional stage,with the introduction of Stakeholder Theory providing a clear direction for reform.Article 20 of the 2023 Company Law of China introdu...
This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting...
This article aims to provide a literature review on the impact of equity pledges on corporate value,and to explore in depth the application of equity pledges as a financial tool in corporate governance and capital ope...
support from the National Social Science Fund of China(No.21BJY079).
This study examines the impact of employee stock ownership plans(ESOPs)on stock-price informativeness in Chinese stock markets.Its findings indicate that firms implementing ESOPs experienced an average 11.89 percent i...
Anti-pandemic policies impacted the governance of Higher Education Institutions(HEIs)through confinement and distancing strategies.Such an impact was observed in the identity,reputation,and image of the HEI in the fac...
supported by project of the National Natural Science Foundation of China(No.71802067).
Based on data from China’s A-share listed companies from 2008 to 2017,this paper examines the influence of the contemporary values of Confucianism,namely benevolence,righteousness,propriety,wisdom,and fidelity on the...
Equity structure constitutes a crucial component of corporate internal governance.A scientifically and reasonably structured equity system aids in enhancing the level and efficiency of corporate governance.Through emp...