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Corporate Governance,Macroprudential Regulation,and Bank Risk-Taking: 《Contemporary Social Sciences》2025年第1期31-46,共16页Hu Xiliang Han Xiulian Sun He; 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...; 关键词：corporate governance macroprudential regulation bank risk-taking

Managing crash risks through supply chain transparency:evidence from China: 《Financial Innovation》2024年第1期1328-1358,共31页Qiming Zhong Qinghua Song Chien-Chiang Lee; 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...; 关键词：Supply chain transparency Stock price crash risk Corporate governance Information transfer

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

Research on the Impact of Equity Pledge on Company Value: 《Proceedings of Business and Economic Studies》2024年第4期60-65,共6页Tao Zhang Xuxu Zhu Jie Tian; 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...; 关键词：Equity pledge Company value FINANCING Corporate governance Market risk

The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts: 《Proceedings of Business and Economic Studies》2024年第4期202-206,共5页Dan Wu; 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...; 关键词：Corporate governance Debt contracts Debt default Fair value accounting

Employee Stock Ownership Plans and Stock-price Informativeness被引量：1: 《China & World Economy》2024年第3期162-190,共29页Yuehua Zuo Xin Huang Xiaojun Liu Yunhao Dai; 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...; 关键词：announcement effect corporate governance employee stock ownership plan stock-price informativeness

Contemporary Values of Confucianism and the Effectiveness of Internal Control in Corporate Management:Compatibility between Management Culture and Systems in Chinese Enterprises: 《Frontiers of Business Research in China》2024年第1期62-81,共20页ZHANG Xuan SHU Yingqi; 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...; 关键词：CONFUCIANISM contemporary values effectiveness of internal control quality of internal control corporate governance corporate culture

Female directors in the boardroom and intellectual capital performance:Does the“critical mass”matter?: 《Financial Innovation》2023年第1期1995-2018,共24页Hafiz Mustansar Javaid Qurat Ul Ain Rita D’Ecclesia; This research aims to investigate the influence of female directors on Intellectual Capital Performance(ICP)using a sample of manufacturing-listed companies in China.Our study investigates the link between having two ...; 关键词：Corporate governance Female directors Critical mass Intellectual capital State-owned enterprises(SOEs) China

ESG in the Chinese Context Developing an environmental,social,and corporate governance(ESG)system that aligns with China's national conditions requires a well-defined top-level design: 《China Report ASEAN》2023年第8期33-35,共3页Guo Xixian; Since the beginning of July,extremely high temperatures have become common in many parts of the world,drawing considerable attention to climate change-related issues.ESG investing,a topic closely related to this subje...; 关键词：repeatedly SYSTEM TIANJIN

Cooperation among BRI Jurisdictions in Private Sector Governance in Tax Matters: 《Belt and Road Initiative Tax Journal》2023年第1期94-103,共10页Hafiz Choudhury Peter Hann; Differences in national accounting standards can make it difficult for users of financial statements,including investors,to correctly assess financial results in each country or compare the business performance from o...; 关键词：Corporate governance Accounting standards Regional harmonisa-tion IAS 12 Global minimum tax Tax disclosure Tax transparency

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