... on the informational value of voting dissent from the perspective of an important stakeholder: banks. Shareholder voting dissent Bank lending Information risk Credit risk Trade credit G34 G38 K22 M41 National Natural Science Foundation of China General Program: “Institutional Innovation...

... methodology, and Section 4 presents the results. In Section 5, we state our conclusions and identify future research areas. G30 G34 M41 Over the last several decades, family businesses have become an increasingly important business sector entity in the world's emerging economies. As shown...

... M41 One of the fundamental issues in finance is the cross-sectional determinants of equity market returns. Recent research is focusing on balance sheet information such as changes and levels of various constituents of assets and liabilities. The balance sheet based variables that have captured...

... Licensed re-use rights only Governance Investment efficiency Executive network G39 M41 The studies examine that the influence factors of investment efficiency include enterprise control rights (Xu and Zhou, 2009 ; Chen et al., 2014 ; O’Toole et al., 2016...

... Publishing Limited 2016 Accruals quality Asset pricing tests Cost of capital Information risk G12 G14 M41 H1. There is no relationship between AQ and costs of capital in China. We next consider the more contentious questions in literature regarding the role of information...