Purpose This paper aims to investigate the economic consequence of the tax reductive strategy on stock price. The authors’ theory, empirically reinforced, suggests managerial tax aggressiveness endangers the corporation through a heightened risk in stock price crashing. Information opacity...

Purpose – Here, the paper aims to model major corporate characteristics associated with corporate social responsibility (CSR) reporting (in particular, its quality). Corporations in China are increasingly expected by the public and government to be more socially responsible. As such, it will...

Purpose – This paper aims to investigate the relationship between ethical leadership and Ba Ling (霸凌) perceived by Certified Public Accounting (CPA) interns, and the influence of gender factor of leaders and followers on the relation. Moreover, Workplace Ba-Ling (职场霸凌, a derivation...

The papers included in this e-book cover a broad range of contemporary issues in Chinese corporate financial management and therefore provide our readers with important insights into Chinese financial markets and the social and economic consequences of firm behavior in the Chinese context

Purpose – The purpose of the papers included in this issue is to cover a broad range of contemporary issues in Chinese corporate financial management and therefore provide the readers with important insights into Chinese financial markets as well as the social and economic consequences of firm...

Purpose – The papers in this issue make a significant original contribution which will result in the better understanding of Chinese corporate finance management challenges from both theoretical and practical perspective. The paper aims to discuss these issues. Design/methodology/approach –...

Purpose – The paper aims to investigate the relationship between social responsibility and equity in China. In the process, the authors utilize data on corporate social responsibility (CSR) reports (in particular, information disclosure) and equity capital (focusing on cost). The overarching...

Purpose – This study seeks to fill the gap in the existing literature regarding relationships among organizational learning, culture, job satisfaction, and organizational commitment in the Chinese context, particularly, in native Chinese enterprise settings. Design/methodology/approach –...

Purpose – The purpose of this paper is to investigate the work attitudes of native Chinese employees and to identify and resolve current problems challenging human resource management. Design/methodology/approach – With an empirical design and the data collected from 991 employees of nine...

Purpose – The purpose of this paper is to investigate the antecedents of manager voice in Chinese business from the theory of plan behavior perspective. The paper focuses on how antecedents including organization‐based self‐esteem, psychological ownership, and supervisor‐subordinate...