... revealed that firms in high-polluting industries increased their greenwashing after the implementation of China’s Environmental Protection Tax Law in 2018, indicating that this was a case of policy-induced symbolic compliance. Originality/value This study is among the first to integrate social network...

.... At the same time, this study examines intergender differences concerning the formation of the disclosure intention. Design/methodology/approach Based on the theory of planned behavior (TPB), data from 256 accountants working in China have been collected via an online survey. This data is subsequently...

... prepare and to what extent do they combine them? © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only China Planning Control Small enterprises In the span of just four decades, China has progressed from being a very poor country to having...

...Xin Yu; Ying Zheng Purpose The purpose of this paper is to examine whether the political connections of listed firms in China affect how the market reacts to cases of financial misrepresentation investigated by the regulatory authorities. Design/methodology/approach The authors use an event...

... in China remains lower than in developed economies. The findings are robust across several econometric models that sufficiently address various endogeneity problems. Originality/value This paper contributes to the existing literature by using new and updated data to re-examine the factors that affect...

... services firms in China between 2008 and 2013 during a series of employment-related incidents, to investigate how the firms re-legitimate their reputation in response to the media coverage on those incidents. Design/methodology/approach A series of employee-related incidents that occurred in 2010-2012...

...Yezhen Wan; Leon Wong Purpose – The purpose of this paper is to investigate the relative performance of state-owned enterprises (SOEs) and privately controlled firms in China, and whether related party transactions (RPTs) add to or subtract from their relative performance, measured by return...

... and corporate governance, on corporate disclosure. Practical implications The results of this paper suggest that the SE reform has had a positive effect on corporate financial transparency in China, thereby indicating the positive response to regulation in this emerging market. Further, the results suggest...