CORPORATE_GOVERNANCE

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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 
Can blockchain technology be effectively integrated into the real economy?Evidence from corporate investment efficiency
《China Journal of Accounting Research》2023年第2期178-211,共34页Jing Du Yun Shi Wanfu Li Ying Chen 
supported by the National Natural Science Foundation of China[grant number 72202042,71902038,71872078];Guangdong Basic and Applied Basic Research Foundation[grant number 2020A1515110752]
As a highly disruptive digital technology,blockchain provides new solutions for reshaping corporate governance mechanisms and improving resource allocation.We empirically examine the relationship between blockchain an...
关键词：Blockchain Corporate Governance Corporate Investment Efficiency Real Economy 
Does the reputation mechanism apply to independent directors in emerging markets?Evidence from China
《China Journal of Accounting Research》2023年第1期75-102,共28页Jin-hui Luo Yue Liu 
financial support from the National Natural Science Foundation of China(Grant No.71572160)
We examine whether reputable independent directors improve firm performance and governance quality in emerging markets,using data from China.Firms with such directors,measured as the number of directorships in other l...
关键词：REPUTATION Independent directors Multiple directorships Corporate governance Agency problems China 
Directors'and Officers'liability insurance and bond credit spreads:Evidence from China被引量：3
《China Journal of Accounting Research》2022年第2期120-148,共29页Xin Li Yan Tong Guoquan Xu 
supported by the National Natural Science Foundation of China(No.72072012,71672007,71972010 and 71972011);the National Social Science Fund of China(No.18BGL090)
Using hand-collected data on purchases of D&O insurance by Chinese listed firms for the period from 2008 to 2019,we empirically find that D&O insurance negatively associates with credit spreads.The negative relationsh...
关键词：D&O Insurance Bond Credit Spreads Corporate Governance External Supervision 
Does strengthening large shareholders'cash flow rights reduce their expropriation motivation?Evidence from China's dividend tax reforms
《China Journal of Accounting Research》2021年第4期7-24,共18页Hang Liu 
funded by grants from the Natural Science Foundation of China(No.71772029);LiaoNing Revitalization Talents Program(No.XLYC2007052);Tax Accounting Research Center of Dongbei University of Finance and Economics
According to classic corporate governance theory,strengthening large shareholders’cash flow rights without changing their control rights should reduce expropriation incentives by better aligning their interests with ...
关键词：Corporate governance Dividend tax EXPROPRIATION Firm value Large shareholders 
Executive compensation and conflict between shareholders and creditors: Evidence from creditor litigation被引量：3
《China Journal of Accounting Research》2020年第4期405-424,共20页Xiao Li Yanchao Wang Hong You 
support from the National Natural Science Foundation of China(#71572210,#71802205);the Fundamental Research Funds for the Central Universities(#SWU1909771)
Using creditor litigation data from China,we investigate whether creditors can participate in corporate governance when agency conflict between shareholders and creditors is severe.By comparing firms that have experie...
关键词：Corporate governance Agency problem Creditor litigation Pay-performance sensitivity 
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 
Female directors and real activities manipulation:Evidence from China被引量：6
《China Journal of Accounting Research》2017年第2期141-166,共26页Jin-hui Luo Yuangao Xiang Zeyue Huang 
financial support from the National Natural Science Foundation of China (Grant Nos.71202061,71572160 and 71672197);Program for New Century Excellent Talents in University of Fujian Province (2015);Program for Cultivating Outstanding Young Research Talents in University of Fujian Province (2015)
Unlike previous studies that focus on accrual-based earnings management, this study analyzes real activities manipulation and investigates whether female directors on boards of directors(Bo Ds) affect managers' real a...
关键词：Female director Gender diversity Earnings management Real activities manipulation Corporate governance 
Earnings management, corporate governance and expense stickiness被引量：10
《China Journal of Accounting Research》2016年第1期41-58,共18页Shuang Xue Yun Hong 
funded by a National Natural Science Grant (No. 71172143);Key Social Science Research Institute Grant of the Ministry of Education (No. 12JJD790037);the Program for New Century Excellent Talents in University (NCET-13-0893)
Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers' motivations. In this paper, we examine the e...
关键词：EARNINGS management CORPORATE governance EXPENSE STICKINESS Interaction effect 
Audit mode change,corporate governance and audit effort
《China Journal of Accounting Research》2015年第4期315-335,共21页Limei Cao Wanfu Li Limin Zhang 
supported by grants from the National Natural Science Foundation of China(Project No.71472047);Humanities and Social Science Foundation of the Ministry of Education of China(Project No.13YJC630080);Young and Middle-aged Teacher Education and Science Research Foundation of Fujian Province of China(Project No.JA13047S);Social Science Research Planning Foundation of Fujian Province of China(Project No.2014B022)
This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.Specifically,we examine whether auditors are impl...
关键词：AUDIT EFFORT Risk-based AUDIT mode CORPORATE gover 
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