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Keywords: Ultimate ownership
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Journal Articles
Accounting conservatism, ultimate ownership and investment efficiency
Available to Purchase
Journal:
China Finance Review International
China Finance Review International (2012) 2 (1): 53–77.
Published: 27 January 2012
... behaviour, and the association between accounting conservatism and capital expenditure is weaker for firms with ultimate ownership controller as local government or individuals. Originality/value This is the first paper to analyze and examine the impacts of accounting conservatism on firm investment...
Journal Articles
Ultimate ownership, institutions and listed companies' debt financing: Based on the perspective of controlling shareholders
Available to Purchase
Journal:
China Finance Review International
China Finance Review International (2011) 1 (4): 316–333.
Published: 09 September 2011
... issuing stock needs to meet very strict regulatory requirements in China, we assume that the company raises funds for investment only through debt financing L. Yu Honghai can be contacted at: hhyu@nju.edu.cn © Emerald Group Publishing Limited 2011 Debts Ultimate ownership...
