In this study, we explore the effect of managerial ability toward corporate social responsibility (CSR) on enterprise default risk. We observe a negative correlation between CSR and enterprise default risk. Furthermore, we introduce managerial ability and analyze its effects on the default risk...

In the Chinese securities market, with its characteristics of influence through personal relationships (Guanxi) and underdeveloped standards of law and enforcement, can independent directors play the supervisory role expected by securities regulators? In this study we use the degree of precision...

Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009-2019, we find a significantly positive relationship between CEOs' name...