Jiang, Xuanyu; Gu, Zhen; Yang, Yuemiao - In: China journal of accounting studies 12 (2024) 1, pp. 106-139
impact of NEEQ's (National Equities Exchange and Quotations) tiered system on corporate labour share. We find that the … corporate labour share significantly increases when the firm enters the innovative layer from the common layer, which indicates … corporate labour share; and (3) the tiered system visibly affects labour share for firms facing higher financing constraints …