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Keywords: Share pledging
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Journal Articles
Share pledging and earnings informativeness
Available to Purchase
International Journal of Accounting and Information Management (2023) 31 (2): 270–299.
Published: 03 January 2023
...Xiangyan Shi; Juan Wang; Xiaoyi Ren Purpose The purpose of this paper is to investigate the effect of share pledging by controlling shareholders on earnings informativeness. Design/methodology/approach Using a sample of 23,120 firm-year observations from 2003 to 2019 in China, this paper...
Journal Articles
Do controlling shareholders share pledging affect goodwill impairment? Evidence from China
Available to Purchase
International Journal of Accounting and Information Management (2021) 29 (5): 793–822.
Published: 27 October 2021
...Yanxi Li; Shanshan Ouyang Purpose The purpose of this study is to examine the impact of controlling shareholders’ share pledging on goodwill impairment. Design/methodology/approach This study empirically investigates the effect of controlling shareholders’ share pledging on both the decision...
