... attribution to the original publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Age dissimilarity Chairman (Chair) CEO Investment efficiency Agency problem China This research aims to empirically examine the impact of age...

... echelons theory China National Natural Science Foundation of China 72342028, 72171197 The upper echelons theory (UET), proposed by Hambrick and Mason in 1984, posits that due to the complicated structure of a firm’s internal and external business environment, managers find it exceedingly...

...Shuming Bai; Kai S. Koong; Yanni Wang Purpose China adopted its new Accounting Standards for Business Enterprises No. 6 in 2007, which substantially converges with the International Financial Reporting Standards. It stipulates that firms operating in China shall capitalize development costs...

...Bushra Komal; Bilal; Chengang Ye; Rami Salem Purpose This paper aims to discuss the academic literature on the impact of audit committee effectiveness on different outcomes (accounting, auditing, governance and economics) in China. Design/methodology/approach The authors have conducted...

... China Experiment Related party transactions Related party transactions (RPTs) have received considerable attention because of their involvement in a series of high-profile frauds over the past decade (Gordon et al., 2007). RPTs are transactions that take place between a company...

... of bright-line regulations in general and analysts of the Chinese capital market in particular. Originality/value This is the first empirical report that bright-line disclosure regulations affected the financial reporting behavior of firms that were not directly subject to the bright-line tests. China...

...Cyrus Isaboke; Yan Chen Purpose This study sought to evaluate the relationship between value relevance of financial information and conditional conservatism of non-financial companies listed in China. Design/methodology/approach Using panel data comprising of 28,723 firm years, the authors...

...-owned and private enterprises when studying the corporate behaviors of Chinese firms. Hyun-Ah Lee can be contacted at: halee@gachon.ac.kr 22 08 2018 15 01 2019 21 02 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only China...

... ; Marosi and Massoud, 2007 ; Pour and Lasfer, 2013), with empirical studies on firms from emerging economies like China being rare[ 3 ]. This paper relates to, but also differs from, recent research by Chaplinsky and Ramchand (2012) and Pour and Lasfer (2013) . Chaplinsky and Ramchand (2012...

...Wei Huang Purpose This paper aims to investigate the interconnections between corporate ownership, tax system and controlling shareholder tunneling through intercorporate loans in an emerging market setting. Design/methodology/approach China’s Enterprises Income Tax reform in 2008 abolished...

... aggressiveness in the USA by analyzing tax planning activities of Chinese listed firms. The authors highlight firm ownership and control factors that encourage aggressive tax planning in China. This paper has important implications for both public policy and corporate governance in emerging markets similar...

...Helen Hong Yang; Alan Farley Purpose This paper aims to investigate the extent international and domestic guidelines have influenced the content of corporate environmental reporting (CER) in the context of China’s radical institutional transition from bureaucratic secrecy to openness, marked...

... Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only China Corporate governance Firm value Institutional investors Analysts G15 G32 G34 The role of analysts and institutional investors as external and internal governance mechanisms respectively...

...Xu_Dong Ji; Kamran Ahmed; Wei Lu Purpose – The purpose of this paper is to investigate the effect of corporate governance and ownership structures on earnings quality in China both prior and subsequent to two important corporate reforms: the code of corporate governance (CCG) in 2002...

... behaviour that may result from the stressful nature of their duties. Accounting Turnover intention Time budget pressure Auditor's independence Client's importance Task complexity Dysfunctional auditing behaviour Auditors' behaviour in Macau Employees turnover Auditors China After...

... of the Chinese capital market. © Emerald Group Publishing Limited 2013 China Capital markets Corporate governance Financial reporting eXtensible Business Reporting Language Extension Voluntary disclosure Information systems China evidence As a relatively new technological standard...

...Chunhui Liu © Emerald Group Publishing Limited 2013 --> Accounting standards Auditing guidelines China Financial reporting United States of America Article Type: 2012 Awards for Excellence From: International Journal of Accounting and Information Management, Volume 21...

...Xin (Robert) Luo; Stephen Burd; Wei Li; Chengqi (Chen) Guo; Xiaorui Hu Purpose The purpose of this paper is to report the findings and lessons learned from a case study that is based on Alibaba's business‐to‐business (B2B) fraud in China. The influence of such incidents and post‐hoc solutions...

... IFRS convergence, which has been largely ignored in the literature. Based on the results, the paper proposes an explanation for the mixed results shown in the literature. © Emerald Group Publishing Limited 2012 Accounting Audit quality China Convergence of accounting standards Corporate...

... Financial reporting Auditing guidelines China United States of America Before March 4, 2008, US‐listed foreign issuers of securities were required to either prepare financial statements in accordance with US‐generally accepted accounting principles (US‐GAAP) or include reconciliation to US‐GAAP...