... corporate financialization, with particular attention to the capital transmission mechanism. Design/methodology/approach Using an unbalanced panel of China’s A-share listed firms from 2008 to 2023, this study examines the impact of data assetization on corporate financialization. Baseline regressions...

... and robustness checks. Findings The authors find a significant positive relationship between China EPU and a firm’s ABLIE, supporting the managerial entrenchment theory that suboptimal labour investment occurs when the economy is uncertain due to agency problems. Furthermore, the mechanism of the result...

...Jingxuan Teng; Saidatunur Fauzi Saidin; Yeng Wai Lau; Mengjia Li Purpose This study aims to investigate the impact of board diversity on environmental, social and governance ( ESG ) disclosure in China. Design/methodology/approach This study uses balanced panel data of 1,050 listed companies...

...Tong Tong; Tarlok Singh; Bin Li; Lewis Liu Purpose This paper aims to investigate the primary motivations for China’s outward foreign direct investment (ODI) decisions. Design/methodology/approach Using a panel data sample covering the period 2003–2012 and a comprehensive set of 176 host...

... with the proportion of shares pledged by the listed firm’s controlling shareholder in China. The results also provide new evidence that the positive association between audit fees and the share pledging of controlling shareholders could be mitigated if the firm is listed on the Main Board and/or it is a state-owned...

... to the traditional logistic model in the world’s largest emerging market China. Second, the receiver operating characteristics curves and the area under the ROC curve have been used to evaluate the forecasting performance between the ANNs and the traditional approaches, in addition to some traditional performance...

... collect board secretaries’ characteristics from the China Securities Market and Accounting Research database and obtain annual reports from the China Information website. Ordinary least square regression is applied to evaluate the impact, and then robustness tests and additional regression analyses...

...Wei Qian; Ping Zhu; Carol Tilt Purpose Recent research has drawn attention to the tension between the Central and local governments in China regarding their roles in environmental protection. This paper aims to explore this tension and examine the extent to which local/provincial government’s...

... compliance. Design/methodology/approach The quantitative methodology used PH to test empirically the economic consequences of corporates’ green investment in China. Findings This study indicates that there is a U-shaped relationship between green/environmental investment (EI) and EP. When EI is less...

...Zhiyuan Wang; Jagdeep Singh-Ladhar; Howard Davey Purpose This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value...

...Ilhan Dalci Purpose The purpose of the study is to explore how financial leverage influences profitability of 1,503 listed manufacturing firms in China. Design/methodology/approach The sample of the study is composed of the listed manufacturing firms in China. For the manufacturing firms...

..., the minority shareholders are largely buy-and-sell (short-term) speculators who do not have a great incentive in monitoring the controlling shareholders. In addition, the legal protection for them is still regarded as insufficient in China. Second, the influence of institutional and foreign investors who used...

...Muhammad Nadeem; Tracy-Anne De Silva; Christopher Gan; Rashid Zaman Purpose This paper aims to investigate the relationship between boardroom gender diversity and intellectual capital (IC) efficiency in China – while the previous literature focuses only on traditional accounting-based performance...

... of institutional investors, mutual funds are more likely to exert a positive effect on the investment efficiency of investee companies. Originality/value This paper examines the monitoring effect of governance mechanisms in China from a new perspective, which is the investment efficiency. Furthermore, previous...

...Qing (Sophie) Wang; Hamish D. Anderson; Jing Chi Purpose The purpose of this paper is to investigate how venture capital (VC) backing influences the board size and independence and how VC backing and board structure impact firm performance in China. Design/methodology/approach Using hand...

... in punishment bulletins issued by the CSRC and the Integrity of Files websites maintained by the SHSE and SZSE. In addition, some cases of FFS are collected from the Law Yearbook of China, Securities Times, Shanghai Securities Daily and yearbooks produced by the two stock...

...Shiguang Ma; Liangbo Ma Purpose The aim of this paper is to investigate the association of earnings quality with corporate performance of publicly listed firms of China and tries to provide a new explanation. Poor earnings quality is normally characterized by unhealthy profitability and/or untrue...

... investigates the influences of CSR reporting quality and board characteristics on corporate social reputation in the context of a developing country, China. In extant literature, the most popular way to measure corporate reputation is via reputation ranking studies and various reputation indexes (Abeysekera...

... at: oconnor@business.hku.hk Business enterprise Political systems State China The institutional environment plays a significant role in the structuring and management of the firm in transitional economies (Peng et al., 2008). For example, to maintain social stability and political...

...Yenpao Chen; Chien‐Hsun Chen; Shiau‐Lan Huang Purpose This study aims to examine the earnings management behaviour of financially distressed listed companies in China for the period 2002‐2006. Design/methodology/approach The present study uses discretionary accruals to serve as a proxy...