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DOES: 作品数：1256被引量：1623H指数：17; 导出分析报告; 相关领域：文化科学更多>>; 相关作者：杨阳安翠丽陈彦青姚玉笙张旭红更多>>; 相关机构：重庆师范大学上海交通大学湖南大学上海财经大学更多>>; 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中国博士后科学基金更多>>

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

Does investor communication improve corporate social responsibility?A machine learning-based textual analysis: 《China Journal of Accounting Research》2024年第3期25-49,共25页Siyu Fan Dongmin Kong Jie Lu Honghai Yu; supported by the Major Program of National Fund of Philosophy and Social Science of China(No.19ZDA105).; In this study,we take a machine learning-based approach to measure institutional investor attention to corporate social responsibility(CSR)issues when communicating with firms during site visits.We find that instituti...; 关键词：Corporate Social Responsibility Institutional Investors Site Visits Textual Analysis

Does big data tax administration expand bank credit loans?: 《China Journal of Accounting Research》2024年第3期72-88,共17页Xinwu Li Zixi Ling Zhe Li Liyi Zhu; The application of big data technology to global tax management is becoming increasingly widespread.China has been implementing increasingly mature technologies for tax governance using big data systems in recent year...; 关键词：Tax Administration with Data Bank Credit Information Quality

Does the integration between litigation and supervision discipline financial misstatement?: 《China Journal of Accounting Research》2024年第2期97-119,共23页Huihua He Junxiong Fang; We appreciate the comments from seminar participants at the Deloitte Touche Tohmatsu-Fudan Accounting Forum(2022).We are also grateful for the helpful comments and suggestions from Zhifeng Tong.The authors acknowledge financial support from the National Natural Science Foundation of China(grant numbers:72272132,71872048);the Natural Science Foundation of Guangdong Province(grant number:2024A1515011061);the Funding by Science and Technology Projects in Guangzhou(project number:2024A04J3765).Professional English language editing support provided by AsiaEdit(asiaedit.com).; This paper explores the positive governance effects of the Procuratorate’s Public Interest Litigation System in China,which combines the powers of litigationand administrative supervision,on the quality of informatio...; 关键词：Integrated Governance Mechanism Procuratorate’s Public Interest Litigation System Financial Restatement Financial Fraud

Does executives’overseas experience improve firms’labor investment efficiency?: 《China Journal of Accounting Research》2023年第4期123-145,共23页Wenfei Li Manlin Rong Jing Wu; support from the Ministry of Education of Humanities and Social Science Project(21YJC630055);the Guangdong Province Philosophy and Social Sciences Coconstruction Project(GD23XGL069).; Based on upper echelons theory and using a sample of private Chinese A-share listed firms from 2008 to 2020,this paper studies the impact of executives’overseas experience on firms’labor investment efficiency.The re...; 关键词：Overseas experience Labor investment efficiency Upper echelons theory

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

Does a national industrial policy promote financial market stability?A study based on stock price crash risk: 《China Journal of Accounting Research》2022年第4期110-132,共23页Weimin Xie Hengxin Zhang Jialu Guo Miao He; the financial support of the Key Construction Discipline Project of the Liaoning Provincial Social Science Planning Foundation(L21ZD040); Whether the implementation of a national industrial policy can maintain stability in the financial market is a question of theoretical and practical significance. Using data from China’s non-financial listed firms fr...; 关键词：National industrial policy Stock price crash risk Financial market stability

Does green governance affect financing constraints?Evidence from China's heavily polluting enterprises被引量：1: 《China Journal of Accounting Research》2022年第4期22-46,共25页Pei Jose Liu Congjing Song Jiayuan Xin; Given the increasing focus on global sustainable development, many enterprises in developing countries such as China participate in green governance and scale up their green investment;however, many enterprises still ...; 关键词：Green governance Financing constraints Heavily polluting enterprises

Does an abnormal change in deferred tax assets interfere with analysts' earnings forecasts?: 《China Journal of Accounting Research》2022年第3期175-195,共21页Yujia Xue; In 2007,China adopted the single balance sheet liability method for tax accounting,but its shortcomings have emerged.I sample A-share listed companies from 2007 to 2018 to study whether an abnormal change in deferred ...; 关键词：Balance sheet liability method Abnormal change in deferred tax ASSETS Analysts’earnings forecasts

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

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