Search Results - isPartOf:"China"

Altersforschung in Deutschland und China ; 1

Tydecks-Zhou, Debora - 2023

Persistent link: https://www.econbiz.de/10015049945

Altersforschung in Deutschland und China ; 2

Tydecks-Zhou, Debora - 2023

Persistent link: https://www.econbiz.de/10015049946

The growth of the county economy in China

Bi, Henry H. - In: China economic journal : the official journal of the … 18 (2025) 1, pp. 78-105

Persistent link: https://www.econbiz.de/10015189152

Taxes under stress : bank stress tests and corporate tax planning

Francis, Bill B.; García, Raffi E.; Harithsa, Jyothsna G. - In: China Accounting and Finance Review 27 (2025) 1, pp. 1-39

Purpose - This paper aims to examine how bank stress tests affect bank tax planning. Design/methodology/approach - The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on...

Persistent link: https://www.econbiz.de/10015198275

Decoding the impact of political uncertainty on IPO underpricing in China

Xie, Yamin; Ouyang, Wenjing; Wang, Hongxia - In: China Accounting and Finance Review 27 (2025) 1, pp. 40-71

Purpose - Political factors play a crucial role in China's initial public offering (IPO) market due to its distinctive … underpricing in China, we examine the impact of local political uncertainty (measured by prefecture-level city official turnover … market board. Originality/value - Local government officials in China usually have a short tenure and Chinese firms witness …

Persistent link: https://www.econbiz.de/10015198276

The value-relevance of gains on bargain purchase : do actions speak louder than words?

Badenhorst, Wessel M. - In: China Accounting and Finance Review 27 (2025) 1, pp. 72-103

Purpose - This paper investigates whether disclosure quality and a history of overpaying for acquisitions are associated with differences in the value-relevance of gains on bargain purchase with high disclosure prominence. Design/methodology/approach - Findings are from multivariate regression...

Persistent link: https://www.econbiz.de/10015198283

Behind closed doors : unveiling earnings management in private subsidiaries of public firms

Priyesh, V. P.; Lukose P. J., Jijo - In: China Accounting and Finance Review 27 (2025) 1, pp. 104-124

Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...

Persistent link: https://www.econbiz.de/10015198302

Capital market liberalization and corporate debt maturity structure : evidence from the Shanghai-Shenzhen-Hong Kong Stock connect

Huang, Jun; Zhang, Tianshu - In: China Accounting and Finance Review 27 (2025) 1, pp. 125-149

implications for corporate debt financing and further liberalization of the capital market in China. Design …

Persistent link: https://www.econbiz.de/10015198318

Is "Collaborative Governance" or "Competitive Collusion" the effect of cross-ownership on corporate innovation

Yang, Lijuan; Xiao, Lijuan; Xiong, Lingyun; Wang, Jinjin; … - In: China Accounting and Finance Review 27 (2025) 2, pp. 153-180

companies in China should be fully aware of the value of the cross-ownership and use the cross-ownership as a bridge to …

Persistent link: https://www.econbiz.de/10015397404

Firm-level climate risk exposure, ESG disclosure and stock liquidity : evidence from textual analysis

Sahu, Asis Kumar; Debata, Byomakesh - In: China Accounting and Finance Review 27 (2025) 2, pp. 181-209

Purpose - This study examines the impact of firm-level climate risk exposure (FCRE) on firm stock liquidity by using a sample of Indian-listed firms from the financial years 2003-2004 to 2022-2023. Further, it endeavors to investigate the moderating role of environmental, social and governance...

Persistent link: https://www.econbiz.de/10015397409