Liu, Xiaofeng; Shi, Nuo; Tian, Gaoliang; Zhang, Ziyang - In: China journal of accounting research : CJAR 19 (2026) 1, pp. 1-23
This paper examines the effect of government procurement on the firm-level labor share in China. Using manually collected local government contract data matched with A-share non-financial listed firms from 2015 to 2023, we find that firms receiving government procurement contracts experience...