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Keywords: G38
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review 1–34.
Published: 13 July 2026
.... The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence. Firm labor share Reverse merger Performance commitment Labor investment efficiency Employee welfare G34 G38 J30 M48 Social Science Foundation of Jiangsu Province 24GLC008 http...
Includes: Supplementary data
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2026) 28 (2): 145–166.
Published: 29 January 2026
... change G30 G38 M12 Regulations add significant fixed costs to businesses (Ince & Ozsoylev, 2024). As indicated by Kalmenovitz (2023) and Ince (2024) , regulatory compliance is expensive and sticky, suggesting significant economic implications. Strategic change, according...
Includes: Supplementary data
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2025) 27 (1): 40–71.
Published: 31 October 2024
... the paper. G30 G32 G38 China is characterized by a politically centralized hierarchy and regionally decentralized economic system (Xu, 2011). As noted by Chen, Chen, Wang, and Zheng (2018) , local government officials in China have significant control over economic activities...
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2024) 26 (3): 354–384.
Published: 01 July 2024
... purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Ownership Default risk Japan Corporate governance Firm performance G01 G32 G33 G34 G38...
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2023) 25 (2): 220–248.
Published: 15 August 2022
... for the analysis. Section 5 presents the research findings. Section 6 concludes. Corporate charitable giving Government fiscal pressure Timing strategy Difference-in-differences method G38 H32 M14 Corporate charitable giving (CCG) attracts considerable academic attention in recent...
