This study examines the relationship between environment, social responsibility, and governance (ESG) information disclosure and firms' value. It also investigates how debt cost is the mediate variable between the ESG and firms' value. The content analysis supported sustainability development...

In 2016, China increased sustainability practices among companies listed on China's stock market, making environmental regulations one of their integral policies. This states that highly polluting industries like the energy industry are required to comply with the sustainability requirements...

In 2016, China increased sustainability practices among companies listed on China’s stock market, making environmental regulations one of their integral policies. This states that highly polluting industries like the energy industry are required to comply with the sustainability requirements...

This study aims to investigate the relationship among firm size, firm age, and firm profitability in China’s stock market. We use data from all the public firms in China’s stock market from 2008 to 2018 and adopt a fixed effects model to examine these relationships. We find a positive...

The purpose of this study is to reveal the relationship between real earnings management through sales manipulation and firm performance in Chinese A-listed companies. We analyze abnormal operating cash flows to identify real earnings management through sales manipulation. Fixed-effect panel...

Research question: This study investigates whether the release of financial accounting information is related to the change in stock prices.Motivation: The relationship between accounting information and stock price reaction is well documented in the United States and other major developed...

Managers make numerous subjective judgments about other comprehensive income (OCI) due to the fair-value measurement, which increases the auditing risks and challenges for auditors. This study investigates the relationship between audit fees and the volatility of OCI in China using a large...

The purpose of this study is to investigate the relationship between corporate social responsibility and firm performance in China. We have used the sample of A-share listed firms from Shenzhen and Shanghai Stock Exchange for the period 2011 to 2017. We used pooled ordinary least squares (OLS)...

Objective - The main objective of this study is to examine the impact of the COVID-19 pandemic on earnings management practices in China using a sample of family and non-family enterprises. More specifically, this study aims to examine whether the COVID-19 pandemic causes variation in Chinese...

The Ministry of Finance of China has proposed a new lease accounting model to the existing lease accounting standard that requires the capitalization of all operating leases as assets and liabilities. In this case study, the key effects of the application of a new accounting standard —...