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Keywords: Q56
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Journal Articles
What drives communist party building disclosure? Evidence from Chinese listed firms
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2026) 38 (1): 200–230.
Published: 01 October 2025
... 23JJC035 Yanqi Sun acknowledges the financial support from the Beijing Municipal Social Science Foundation (23JJC035). M14 M41 M48 Q01 Q56 Non-financial reporting Emerging market Environmental sensitivity Customer orientation Corporate reporting Corporate governance Chinese...
Journal Articles
How does digital finance reduce corporate stock price crash risk? Exploring the new mediating channel of greenwashing behavior
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2025)
Published: 22 September 2025
... Stock price crash risk Digital finance G12 G14 G32 Q50 Q56 National Social Science Foundation of China 20CJL007 This paper was supported by the National Social Science Foundation of China (Project no. 20CJL007).Competing interest: The author has no conflict of interest...
Journal Articles
Mandatory environmental disclosure policy in the largest carbon emission country
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2024) 36 (5): 527–560.
Published: 28 August 2024
.... Corporate social responsibility (CSR) reports of A-share listed companies M48 Q56 However, content inconsistency and irregular formats pose challenges in these disclosures. While the Environmental Protection Law focuses on KPEs, other guidelines come from bodies like the China Securities...
