State-owned enterprises (SOEs) play a crucial role in China's economy. Those directly controlled by the central government (CSOEs) take leading positions almost in all industries in China. In this paper, we analyse the impacts of internal control quality of CSOEs on related party transactions...

This study analyzes whether and how accounting conservatism in Chinese private firms taking out new long-term loans is associated with creditors' information demand. We show that private firms with new long-term debts report more conservatively than those with fewer or no new long-term debts and...

We calculate the return on the major Asian currency denominated long-term government bonds in terms of a basket of the People's Republic of China's (PRC) imports of goods and services, namely the real return on those assets from the PRC's perspective. In the sample period of January 2002 to...