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1-4 of 4
Keywords: Innovation
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review 1–28.
Published: 06 April 2026
... the unification of rights and responsibilities in the supervision of Chinese local state-owned enterprises (SOEs) affects SOEs' innovation performance. Design/methodology/approach We use the establishment of municipal State-owned Assets Supervision and Administration Commissions (SASACs) as a quasi-natural...
Includes: Supplementary data
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2025) 27 (2): 153–180.
Published: 15 November 2024
...Lijuan Yang; Lijuan Xiao; Lingyun Xiong; Jinjin Wang; Min Bai Purpose Using Chinese A-share listed firms between 2007 and 2020 with 21,380 observations, we aim to examine the impact of cross-ownership on firms’ innovation output and explore the underlying mechanisms. Design/methodology/approach...
Journal Articles
CEO individualism and corporate innovation
Open Access
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2024) 26 (3): 385–412.
Published: 08 July 2024
...Fan Zhang Purpose This paper aims to study the impact of CEOs' cultural background on corporate innovation. The paper constructs a measure of CEOs' cultural individualism based on their birthplaces and investigates its relationship with firms' patents and citations. The study aims to shed light...
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2024) 26 (2): 170–195.
Published: 29 March 2024
...Runze Ling; Ailing Pan; Lei Xu Purpose This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets...
