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The effect of drinking culture on corporate cash holdings

Tan, Jianhua; Chan, Kam C.; Li, Ya - 2025

Persistent link: https://www.econbiz.de/10015372948

Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - 2025

We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...

Persistent link: https://www.econbiz.de/10015374241

Brand capital and corporate investment efficiency

Chan, Kam C.; Li, Kevin; Li, Tongxia; Zhang, Weining - 2025

Persistent link: https://www.econbiz.de/10015338150

Unintended consequence of high bid price exclusion in IPO auctions : evidence from China

Wu, Di; Cheng, Xiaoke; Chan, Kam C.; Gao, Shenghao - 2025

Persistent link: https://www.econbiz.de/10015178454

Standing up or standing by : abnormally hot temperatures and corporate environmental engagement

Wang, Jiaxin; Zhuang, Jingyi; Yan, Chao; Chan, Kam C. - 2025

This study investigates how abnormally hot temperatures affect firms’ environmental behaviors in China. We find that firms exposed to abnormally hot temperatures participate in more environmental engagement. We also find that this improvement effect is driven mainly by environmental concerns,...

Persistent link: https://www.econbiz.de/10015395144