Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...

In the context of differentiated governance and the deepening market-oriented reform of compensation in China, we divide state-owned enterprises (SOEs) into four categories according to their equity structure, namely absolute holding firms, relative holding firms, major impact firms and equity...

The Chinese economy is attempting to undergo a critical transition, shifting from a growth model driven by the intensive exploitation of traditional production factors to one centered on high-quality economic development. This new stage prioritizes regional coordination, environmental...

The empirical literature comparing the innovation performance of state-owned enterprises (SOEs) and private firms in China often yields conflicting results. To shed new light on this debate, we construct an extensive dataset by linking the Annual Survey of Industrial Enterprises (ASIE) dataset...

In recent years, the focus on state-owned enterprises (SOE) has returned. SOEs are an important part of the post-socialist countries that comprise Central and Eastern Europe (CEE). However, there are still no consistent findings on SOEs’ performance and dividend payouts, although the popular...

Purpose This study examines whether CEO power influences the book-based and market-based performance of Russian companies when it is restricted by the presence of essential shareholders, namely, state and influential businessmen. Design/methodology/approach Managerial power is divided into...

This study examines the association between state owners’ monitoring incentives and the tax planning activities of state-owned enterprises. We distinguish between state owners that directly benefit from state-owned enterprises’ income tax payments and those that do not. In our empirical...

A bias in research has seen studies focus mostly on corporate social investments (CSIs) in the private sector. The current study aims to provide an alternative perspective to the traditional association of CSIs with private sector organisations by including public sector entities such as public...

Purpose: Building on theories of the firm, this research examines the challenges faced by chief executive officers (CEOs) in executing a turnaround strategy in the state-owned enterprises (SOEs) in South Africa. Design/methodology/approach: This is a qualitative study conducted within 10 of the...

This study addresses the under-researched role of state-owned-enterprises (SOEs) in global value chains/production networks (GVCs/GPNs). It examines how the economic performance, foreign trade, and value capture of Ukrainian firms - classified by ownership, position in GVCs/GPNs, size, and...

Drawing on the implementation of the compliance management guidelines issued by China's SASACs, we construct a quasi-natural experiment to examine the impact of the implementation of these guidelines on the investment efficiency of SOEs. The investment efficiency of SOEs is significantly...

Using a novel data set with bank-sector-level annual loan data from 137 commercial banks in China from 2004 to 2021 and a quantified industrial policy data set based on text analysis, this paper explores the effects of industrial policy on bank credit provision. While the paper finds no...

This paper documents the role of state-owned enterprises (SOEs) in Mozambique, discusses some important fiscal issues, and makes the case for improvements in governance and transparency. A first step is to enhance timely and regular collection of data that is easily accessible to better assess...

This technical assistance (TA) mission on Government Finance Statistics (GFS) was conducted in Georgia during April 26 - May 24, 2021. The main purpose of the mission was to assist the authorities in extending GFS coverage to include non-market State-Owned Enterprises (SOEs) and aligning fiscal...