Showing 1 - 9 of 9
This study examines the input and output of the incentive mechanism of the knowledge in knowledge alliances (KAs). Through the mathematical model and the empirical analysis, the results show that the input-output ratio of knowledge has a positive influence on the incentives in KAs, while the...
Persistent link: https://www.econbiz.de/10013266826
This article reviews family firm studies in the finance and accounting literature, primarily those conducted using data from the United States and China. Family owners have unique features such as concentrated ownership, long investment horizon, and reputation concerns. Given the distinguishing...
Persistent link: https://www.econbiz.de/10011936987
Bio-E10 is short for the biofuel made up of 90% gasoline in volume and 10% bio-ethanol, which is the ethanol made from commercially-grown crops such as corn and wheat by the sugar fermentation process. In China, bio-E10 will be supplied nationwide from 2020 as an alternative to conventional...
Persistent link: https://www.econbiz.de/10012652421
Improved varieties are considered critical for increasing crop yields worldwide. This study explored the effects of public agricultural extension and pest and disease experience on adoption of improved varieties using survey data on 525 wheat farmers in Anhui Province, China, to which the...
Persistent link: https://www.econbiz.de/10015079414
Receiving punishment from regulators for corporate fraud can affect financing contracts between a firm and its bank, as both the firm's credit risk and information risk increase after punishment. By focusing on Chinese firms' borrowing behavior after events of corporate fraud, we find that...
Persistent link: https://www.econbiz.de/10011936923
This study investigates changes in foreign analyst behavior before and after Chinese New Accounting Standards was implemented during 2007. The empirical results show that after the new accounting standards were implemented, forecast error among foreign analysts decreased in both absolute and...
Persistent link: https://www.econbiz.de/10011936930
As one of the channels by which board directors build important relationships, board networks can affect the governance role of independent directors. Defining director board networks as their connections based on direct ties they establish when serving on at least one common board, this paper...
Persistent link: https://www.econbiz.de/10011936966
Distinct from the literature on the effects that management earnings forecasts (MEFs) properties, such as point, range and qualitative estimations, have on analyst forecasts, this study explores the effects of selective disclosure of MEFs. Under China's mandatory disclosure system, this study...
Persistent link: https://www.econbiz.de/10011936993
This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information's governance function. Measuring capital investment choice as the correlation of growth of operating income between company and industry, this...
Persistent link: https://www.econbiz.de/10011937025