Search Results - person:"Wen, Wen"

Vertical interlock and corporate tax avoidance

Wen, Wen; Qiao, Fei; Feng, Jingli - In: China journal of accounting research : CJAR 18 (2025) 2, pp. 1-33

This study examines the impact of vertical interlock on corporate tax avoidance in business groups using data on Chinese listed companies from 2003 to 2019. We find that vertical interlock has a negative impact on corporate tax avoidance. Our result is robust to alternative measures,...

Persistent link: https://www.econbiz.de/10015414044

Carbon emission right circulation and corporate green innovation : evidence from a quasi-natural experiment in China

Huang, Yuting; Wen, Wen; Bao, Rui - In: Finance research letters 69 (2024) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10015080415

Stock index constituent adjustments and corporate social responsibility : evidence from a quasi-natural experiment of CSI 300 index adjustments

Liu, Fang; Wen, Wen - In: China journal of accounting studies 11 (2023) 2, pp. 300-331

The stock price index is a thermometer reflecting changes in the stock market, and can convey key information on capital market dynamics and trends to investors. This paper empirically investigates the impact of index adjustments on corporate social responsibility performance by employing the...

Persistent link: https://www.econbiz.de/10014430787

Multiple large shareholders and abnormal stock trading halts

Wen, Wen; Feng, Xiaoqing - In: China journal of accounting studies 11 (2023) 4, pp. 795-825

Using a sample of Chinese A-share listed firms on Shanghai and Shenzhen stock exchanges from year 2003-2019, this paper examines the impact of multiple large shareholders (MLS) on abnormal stock trading halts. The results reveal that listed companies with MLS have a lower probability of abnormal...

Persistent link: https://www.econbiz.de/10014551000

Making lemonade from lemons : a transaction cost economics perspective on third-party disruptions in a multivendor information technology service

Liu, Haoyuan; Wen, Wen; Barua, Anitesh; Whinston, Andrew B. - In: Information systems research : ISR 36 (2025) 1, pp. 41-60

Persistent link: https://www.econbiz.de/10015434844

Can a not-for-profit minority institutional investor affect corporate tax avoidance? : Evidence from China

Wen, Wen; Qiao, Fei; Feng, Jingli; Hu, Huijie - In: Asia-Pacific journal of accounting & economics : … 32 (2025) 2, pp. 377-399

Persistent link: https://www.econbiz.de/10015415061

Digital transformation and corporate labor investment efficiency

Wang, Sai; Wen, Wen; Niu, Yuhao; Li, Xin - In: Emerging markets review 59 (2024), pp. 1-23

Persistent link: https://www.econbiz.de/10014533591

An introduction of transaction session-induced security scheme using blockchain technology : understanding the features of Internet of Things-based financial security systems

Wen, Wen; Han, Xiao - In: Managerial and decision economics : MDE ; the … 45 (2024) 4, pp. 1817-1834

Persistent link: https://www.econbiz.de/10014536841

Resilience assessment of airport aircraft area network operations under thunderstorm weather

Zhang, Yuhui; Wen, Wen; Wang, Liwei - In: Journal of air transport management : a new … 119 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015084353

Co-benefits of regionally-differentiated carbon pricing policies across China

Zhang, Wen-Wen; Zhao, Bin; Jiang, Yue-Qi; Nie, Yong You; … - In: Climate policy 24 (2024) 1, pp. 57-70

Persistent link: https://www.econbiz.de/10014551498