... 09 2021 23 09 2021 H1. The lower the external fairness of executive compensation, the higher the premium in M&A. External fairness of compensation M&A premium Institutional investors Corporate governance High-premium M&A and substantial...

... 2018 01 03 2019 11 10 2019 03 12 2020 03 03 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Corporate governance Tax avoidance Earnings management Crash risk Pay bandwagon Executive compensation has been...

... of invention patents, indicating that the “corporate governance” hypothesis dominates in China. Cross-sectional analyzes show that this positive effect is more pronounced for firms subject to greater information risk and monitoring demand. Finally, the path analysis further confirms that earnings guidance...

...Yuchen Lin; Yangbo Song; Jinsong Tan Purpose As an important participant in capital market, institutional investors play a principal role in improving corporate governance. Most existing studies have focused on institutional ownership and its economic consequences. Nevertheless, they have...

...Xiaochang Yan Purpose The purpose of this paper is to study the influences of corporate governance on intellectual capital disclosures in chief executive officers’ (CEOs’) statements in annual reports. Design/methodology/approach Index score, word count and overall tone of CEOs’ intellectual...

.... Findings – The authors found that FNFI alleviates a firms’ underinvestment but leads to overinvestment. These effects become gradually weaker over time. In addition, the results indicate that corporate governance helps improve the quality of FNFI, thus boosting investors’ confidence and easing financial...

... Officer (CEO) succession on the scope of strategic change: Equation 1 © Emerald Group Publishing Limited 2014 China CEO succession Corporate governance Strategic change Board’s independence Effective independent directors Rapid economic growth and the relative scarcity...

...Zhongyi Xiao; Rui He; Zhangxi Lin; Hamilton Elkins Purpose – This study investigates the determinants of Chief Executive Officer (CEO) cash compensation in relation to corporate governance and performance in China's listed firms. This article also aims at analyzing gender earning differentials...

...Wei'An Li; Da'Ying Yan Purpose This paper makes the first attempt to provide a new analytical framework for research on the evolution of China's corporate governance models. The purpose of this paper is to investigate developmental corporate governance mechanisms in China the over past decades...

... two more years of consecutive losses occur. Design/methodology/approach Samples were selected using the matching‐sampling method, and interrupted time‐series Logit regression analyses was used to test the determinants of ST firms using corporate governance factors and earnings quality. Findings...

... to explore their experiences in the process of internationalization and their unique approaches to the risk of marginalization. Findings The results show that internationalized Chinese firms are strengthening their control over core businesses, designing effective corporate governance policy...

...Wei'an Li; Yekun Xu; Jianbo Niu; Aichao Qiu Purpose The literature on corporate governance has experienced an explosive growth in the past decade and presented some new trends. One purpose of this paper is to make an exploratory survey of this. Since China is a typically emerging and transition...

...Lin Runhui; Fan Jianhong; Zhao Yang; Zhang Hongjuan; Hou Rujing Purpose The purpose of this paper is to focus on the relationship between the corporate governance (CG) environment, governance behavior and governance performance and place it into the research of the evolution and revolution...

...Huang Zhizhong; Zhang Juan; Shen Yanzhi; Xie Wenli Purpose The purpose of this paper is to study the impact of corporate governance on financial restatements in China, with a view to providing reference to strengthen the corporate governance and improve the quality of financial information...

...Zhou Jian; Zhang Tingting; Cui Shengchao Purpose The purpose of this paper is to explore whether corporate governance is the intermediary between the cross listing strategy and corporate performance. Design/methodology/approach The paper first reviews the studies on cross listing and corporate...

... control benefits, perhaps just the cost major shareholders pay to defend their normal interests. © Emerald Group Publishing Limited 2010 China Corporate governance Shareholders Chairman Strategic alliances Corporate ownership “Berle‐Means proposition” is based on the premise...

... of Directors Corporate governance Nonprofit organizations are flourishing and fulfilling valuable social functions all over the world. This fact means that nonprofits in China, which are at the early stage of existence, have great development potential. Organization governance is more important than...