Results 21 to 30 of about 351,376 (290)
China Journal of Accounting Research, 2011 Firms in China have faced high political costs during China’s economic transition, because they are affected by macroeconomic policies. However, research to date has offered no consistent conclusions on the relationship between political costs and ...
Donghua Chen +3 more
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Corporate internal control, financial mismatch mitigation and innovation performance.
PLoS ONE, 2022 Based on the resource allocation optimization theory, from the perspective of internal control (IC) and financial mismatch jointly affecting technological innovation, this study selects the listed enterprises in China's capital market from 2012 to 2020 ...
Xiao Li, Zhiquan Zhao
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Heliyon, 2022 This paper takes the A-share listed companies that issued credit bonds from 2010 to 2021 as the sample to test the probability and degree of credit rating change throughout the enterprise life cycle using the ordered logit and breakpoint regression ...
Yan Huo, Bangming Gong
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State-owned enterprises in the modern economy: the objectives and determinants of efficiency
Ekonomista, 2023 This article aims to identify the conditions under which state-owned enterprises can be beneficial to a modern capitalist economy. These enterprises face two major issues: multiple financial and non-financial objectives and their assessment; and rent ...
Katarzyna Szarzec
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Quality of information disclosure, property rights, and bank loans: A bank heterogeneity perspective
China Journal of Accounting Research, 2019 Using the context of the financial reform and the development of the non-state sector in China in the past decade, we examine the roles that the quality of information disclosure and property rights play in the allocation of different types of bank ...
Xichan Chen +3 more
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Frontiers in Environmental Science, 2022 As the concept of carbon neutralization is valued, attention is paid to how environmental protection policies affect enterprises. However, little is known about how environmental policies affect enterprise energy utilization efficiency and green ...
Yuan Wang, Jiali Hu, Yi Hu, Yu Wang
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Frontiers in Psychology, 2022 The current study examines the relationship between financialization, managers’ incentives, and the enterprise’s innovation. Based on the principal-agent and incentive theories, this study proposes a research model with two management incentives as ...
Chaohui Xu +6 more
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Performance of domestic and foreign-invested enterprises in China [PDF]
, 2006 Despite increasing attention paid to China's enterprise reform since the late 1970s, relatively little is known about the performance of reformed state-owned enterprises (SOEs) and newly formed private firms vis-à-vis foreign firms in China.
Pan, Y, Wu, C, Xu, D, Yim, B
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China Journal of Accounting Studies, 2022 This paper is the first empirical study of the economic consequences of the adoption of the employee director system in China from the perspective of the investment efficiency of enterprises, that is, based on empirical study of China’s capital market in
Bingyi Huang, Yuting Huang
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Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2020 The aim of this paper is to investigate the relation between exports and economic performance, and the extent of state ownership in the largest non-financial enterprises in Poland in 2011–2015. We address the following research questions: (i) What is the
Katarzyna Szarzec +2 more
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