... consistency to improved governance, we propose the following hypothesis: China Corporate fraud External monitoring CEO–CFO tenure consistency CFO with audit experience G34 M41 M42 Corporate fraud (COF), encompassing financial misreporting, property theft and other illegal activities...

...Md Jahidur Rahman; Xianxian Chen Purpose This study aims to examine the effect of the chief executive officer (CEO) characteristics on corporate performance in private listed firms in China. Design/methodology/approach Fixed effects regressions are used to explore the connection of CEO age...

... Limited Licensed re-use rights only China Tourism industry Corporate governance Firm performance Board capital Corporate boards play a pertinent role in the organization’s strategic decision-making and key activities (Luciano et al., 2020). However, boards’ effectiveness...

...Rehana Naheed; Aws AlHares; Yasir Shahab; Rukhsana Naheed Purpose This study aims to investigate the impact of the board’s financial expertise (BFE) on corporate social responsibility (CSR) disclosure in China. Design/methodology/approach Using a sample of Chinese listed firms from 2009-2016...

... China Machine learning Financial distress Board diversity Relation-oriented diversity Task-oriented diversity Structural diversity A firm’s financial distress causes a substantial cost to investors and creditors including, but not limited to, loss of sales and profits, reduced dividends...

... collects data of 975 Chinese non-financial firms listed on Shanghai and Shenzhen stock exchanges during the period from 2010 to 2017 using the China Stock Market & Accounting Research database. The study uses a news-based index defined by Baker et al. (2016) as a measure of EPU following...

.... This study contributes to the existing literature of investment efficiency in the following ways. First, it extends the literature of investment efficiency by considering socio-psychological dimensions of board diversity in China’s setting. As an emerging economic giant, China economy is in a transformation...

...Gilbert Lenssen, Mollie Painter, Aileen Ionescu-Somers and Simon Pickard; Anna Trifilova; John Bessant; Fu Jia; Jonathan Gosling Purpose – This study aims to explore the experience of eight international companies, focusing on their strategies in sustainable innovations in China...

... Corporate governance Blockholder ownership Independent directors Directors Shareholders China Agency theory Equation 3 Grossman and Hart (1980) indicate that a certain concentration degree of ownership can help to resolve the problem of free‐riders in monitoring managers. Emerging...

..., and then empirically tests the hypotheses based on the archival data of publicly held firms in China. Findings The paper finds that there is no significant relationship between ownership concentration and executive compensation in state‐owned enterprises (SOEs), while there is a U‐shaped relationship...

... characteristics of large and medium Chinese companies listed on the Shenzhen and Shanghai Stock Exchange between 2004 and 2006. Sample data on these companies were obtained from the China Center for Economic Research (CCER) database that contains information on at least 1,350 listed companies in a particular year...

... the private benefits of control in Chinese listed firms. Regression analysis was used to explore the relationship between ownership structure and private benefits of control in Chinese listed firms. Findings The results show that the average private benefit of control is 18.52 percent in China...