Showing 225,271 - 225,280 of 226,087
We examine the influence of auditors on mitigating corporate fraud in China, which is known to have weak legal … further strengthening auditor independence in emerging countries like China …
Persistent link: https://www.econbiz.de/10013089172
We use data from China to examine whether regulations that limit management influence over auditors improve audit … quality. China's State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued two rules in …
Persistent link: https://www.econbiz.de/10013089427
difficult to digest or absorb spillovers from the latter. China benefits substantially from technical spillovers of imported … accumulate know-how. China should proportionately import parts from European countries and USA to realize trade balance and …
Persistent link: https://www.econbiz.de/10013090091
an impact on both China's economy and stock market. Given the potential impact, we empirically examine whether US … economic variables are leading indicators of the Chinese stock market. Prior to China joining the World Trade Organization (WTO … returns. However, we find US economic variables have statistically significant predictive power for periods after China …
Persistent link: https://www.econbiz.de/10013092529
We examine the influence of auditors on corporate fraud in China. We find lower executive integrity firms are … have policy implications for further strengthening auditor independence in emerging countries like China …
Persistent link: https://www.econbiz.de/10013093457
We examine the impact of mutual fund ownership on stock price informativeness in China. Existing evidence shows that … stock price informativeness is low in China, and attributes this to firms' lack of disclosure incentives under the weak … mutual funds in China can also be moderated by state ownership of listed firms, which reduces firms' dependence on outside …
Persistent link: https://www.econbiz.de/10013096932
transaction cost economics and social capital theory, we examine, via a sample of 400 manufacturing firms in China, how the …
Persistent link: https://www.econbiz.de/10013104775
We develop a three-dimensional concept of supervisor-subordinate guanxi. This concept includes affective attachment, personal-life inclusion, and deference to supervisor. Based on this concept, we conducted three studies to develop and validate a three-dimensional supervisor-subordinate guanxi...
Persistent link: https://www.econbiz.de/10013105488
We examine the effect of agency cost on the relation between top executives' overconfidence and investment-cash flow sensitivity using the data from Chinese listed companies. We find that on average top executives' overconfidence leads to increased investment-cash flow sensitivity. However, this...
Persistent link: https://www.econbiz.de/10013106316
Land Use Rights (LURs) in China affect farmers' productivity through investment incentives and the way land is … China is ambiguous and not at all settled. Reports in 2008 and 2009 indicated that the China would indeed allow farmers to … encourage agricultural investment and enhance rural economic growth, but the economic reality in China's agricultural economy is …
Persistent link: https://www.econbiz.de/10013106708