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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

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

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

The Reforming Logic of State-owned Enterprise Corporate Governance:Proceeding from National Governance to Corporate Governance: 《Frontiers of Business Research in China》2023年第1期27-62,共36页JIANG Fuxiu WANG Ying; This paper is supported by the Key Project of the National Natural Science Foundation of China(No.71432008).The authors thank Prof.LI Shanmin,Prof.YI Zhihong,Prof.JIANG Dongsheng,Prof.LIU Zhibiao,Prof.LU Zhengfei,Prof.WANG Huacheng,Prof.LÜChangjiang,Prof.TANG Guliang,Prof.WANG Changyun,Prof.ZHENG Hongliang,Prof.WANG Dehua,Prof.XU Feng,Prof.ZHANG Mubin,and friends from central enterprises and financial institutions,such as Mr.YOU Hua,Dr.WANG Yuntong,Dr.QIAN Zhonghua,Dr.QIN Yihu,for their constructive comments and suggestions on this paper.Opinions expressed in this paper are the authors’sole responsibility。; The top-level design of national governance plays a leading role in reforming the corporate governance of state-owned enterprises(SOEs)at the micro level.Following the overall objectives of comprehensively deepening r...; 关键词：national governance state-owned enterprises(SOEs) corporate governance modernization of governance system modernization of governance capacity

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

Feasibility of Integrating CSR and Corporate Governance:a Regional Perspective: 《Proceedings of Business and Economic Studies》2020年第5期41-44,共4页Hanzhe Huo; Corporate governance(CG)is regarded as a system of rules and practices to realize the objectives of a company.Corporate social responsibility(CSR)is a view that companies should be responsible for not only shareholder...; 关键词：Corporate governance Corporate social responsibility

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

海外可再生能源项目融资分析: 《风力发电》2020年第1期1-7,共7页卢志强; 随着我国能源投资国际化发展日益蓬勃,对境外有限追索权项目融资模式的探索以丰富传统海外投资模式在近年越发引起关注。卢志强先生在本文分享了他二十多年来在银行和新能源行业国内外融资的丰富经验,为我国海外投资方介绍项目融资与企...; 关键词：Environmental Social and Corporate Governance Limited Recourse Financing EPC Agreement Debt Service Coverage Ratio Multi Agencies

Compensation Committee Quality and the Relationship between CEO Cash Compensation and Accounting Performance—Evidence From Taiwan: 《Journal of Modern Accounting and Auditing》2019年第12期566-576,共11页Yenyu(Rebecca)Huang; This paper examines the effect of compensation committee quality on the relationship between Chief Executive Officer(CEO)cash compensation and accounting earnings by using a sample of 1,247 publicly-traded Taiwan firm...; 关键词：corporate governance compensation committee compensation committee quality CEO compensation accounting performance

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