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Innovative or conservative? : how clan culture shapes bank digital transformation in China

Zhao, Jinxuan; Ren, Meixu - In: China journal of accounting research : CJAR 18 (2025) 2, pp. 1-22

China. Clan culture's short-radius trust requires banks to have more physical branches and employees to establish trust, and … financing constraints and reduces the credit demand of enterprises; households seek more credit through informal channels …

Persistent link: https://www.econbiz.de/10015414025

Confucianism and corporate awareness of climate change

Li, Bin; Lin, Yunzhi; Lv, Wendai - In: China journal of accounting research : CJAR 18 (2025) 2, pp. 1-27

Drawing on practice theory and Confucian ecological philosophy, this paper explores the relationship between Confucianism and corporate climate change awareness. Using a sample of Chinese A-share listed companies, we find that companies more influenced by Confucianism exhibit stronger climate...

Persistent link: https://www.econbiz.de/10015414046

Industrialize with tax structure change : agricultural tax abolition and local industrial growth in China

Tang, Meng - In: China economic review 90 (2025), pp. 1-25

Persistent link: https://www.econbiz.de/10015414047

The productivity and political radicalism of the Chinese cooperative movement1

Lu, Pei; Liu, Yuan - In: China economic review 90 (2025), pp. 1-16

Persistent link: https://www.econbiz.de/10015414063

Refining employee treatment : effects of government arrears repayment in China

Wang, Yanan; Wang, Shuai; Kong, Dongmin; Xue, Cheng - In: China journal of accounting research : CJAR 18 (2025) 2, pp. 1-32

posed by government arrears. We show that the implementation of China's Special Supervision Action for Repaying Government …

Persistent link: https://www.econbiz.de/10015414064

Unlocking the dual benefits : economic and ecological impacts of China's National Key Ecological Function Areas

Shen, Houqi; Zhang, Yuanmeng; Wang, Mingzhe; Lei, Yumeng - In: China economic review 90 (2025), pp. 1-32

Persistent link: https://www.econbiz.de/10015414068

Productivity implications of inefficient environmental regulation : evidence from China

Hang, Jing; Wang, Miaojun; Zhou, Mohan - In: China economic review 90 (2025), pp. 1-19

Persistent link: https://www.econbiz.de/10015414071

The effect of corporate energy management on carbon productivity : regression discontinuity evidence from China

Yu, Hongwei; Fang, Debin; Pan, Yuling; Yu, Bolin - In: China economic review 90 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015414079

Biased innovation and network evolution : digital driver for green innovation of manufacturing in China

Liu, Yang; Cheng, Jing; Dai, Jingjing - In: Journal of applied economics 27 (2024) 1, pp. 1-31

30 provinces in China from 2012 to 2021. The results show: (1) The GIIM association network structure is stable and has …

Persistent link: https://www.econbiz.de/10015195299

Managerial myopia and carbon emission : evidence from China

Xie, Xuejing; Gong, Yukai - In: Pacific-Basin finance journal 90 (2025), pp. 1-20

Persistent link: https://www.econbiz.de/10015402279