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Advanced Search Results For "finance"

1 - 10 of 1,155 results for
 "finance"
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Manufacturing background CEOs and corporate cost management: evidence from listed manufacturing firms

Publication Type:Academic Journal

Source(s):China Journal of Accounting Studies, Pp 1-27 (2022)

Abstract:Manufacturing is fundamental to the real economy. Given the central role of cost management in the manufacturing industry, we study the role of people in firms’ cost management. We find that manufacturing background CEOs significantly decrease cost sti...

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Role of public and private investments for green economic recovery in the post-COVID-19

Publication Type:Academic Journal

Source(s):Ekonomska Istraživanja, Pp 1-21 (2022)

Abstract:This study evaluates the outlook of government expenditure through public and private financing for the green economic revitalization after COVID-19 in Canada. The various econometric estimations are used to measure the impact of government expenditure...

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Case study of Chinese and Korean airlines’ MD&As across countries, markets, and ownership—A regulatory perspective

Publication Type:Academic Journal

Source(s):China Journal of Accounting Studies, Pp 1-23 (2022)

Abstract:We compare the management discussion and analysis sections (MD&As) of 1) Korean and Chinese airlines in their home countries, with different MD&A regulations; 2) a Chinese airline dual-listed in both the Chinese and U.S. markets, with different levels ...

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Mobile payment and subjective well-being in rural China

Publication Type:Academic Journal

Source(s):Ekonomska Istraživanja, Pp 1-18 (2022)

Abstract:We explore the impact of mobile payment usage on the subjective well-being (S.W.B.) of rural residents in China using unique data from the China Household Finance Survey (C.H.F.S.). The estimated results show that using mobile payment has increased the...

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How green growth affects carbon emissions in China: the role of green finance

Publication Type:Academic Journal

Source(s):Ekonomska Istraživanja, Pp 1-22 (2022)

Abstract:Accelerating the green transition of the economy is an effective way to conserve energy and reduce emissions, and its impact on the greenhouse effect deserves in-depth discussion. Based on this, we examine the potential effect of China’s green growth o...

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Mixed-ownership reform and deleveraging of state-owned enterprises: Degree and methods

Publication Type:Academic Journal

Source(s):China Journal of Accounting Studies, Pp 1-29 (2022)

Abstract:Based on data of state-owned enterprises listed on the Shanghai and Shenzhen Stock Exchange from 2007 to 2018, this study examines how mixed-ownership reform affects the deleveraging behaviour of state-owned enterprises (hereafter, SOEs). We find that ...

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Has the relationship between the real exchange rate and its fundamentals changed over time?

Publication Type:Academic Journal

Source(s):Baltic Journal of Economics, Vol 22, Iss 2, Pp 68-89 (2022)

Abstract:In this paper we contribute to the literature on determining the real exchange rate by using models that incorporate structural breaks and nonlinearities. We estimate cointegrated dynamic ordinary least squares regressions and quantile regressions. We ...

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Political connections and informal financing: use of trade credit in China

Publication Type:Academic Journal

Source(s):China Journal of Accounting Studies, Pp 1-23 (2022)

Abstract:Using a dataset of listed non-state-owned enterprises in China, we show that politically connected firms have a greater difficulty in obtaining trade credit than non-connected firms. This credit discrimination against politically connected firms streng...

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Does employee representation affect corporate investment efficiency? Evidence from China’s capital market

Publication Type:Academic Journal

Source(s):China Journal of Accounting Studies, Pp 1-25 (2022)

Abstract:This paper is the first empirical study of the economic consequences of the adoption of the employee director system in China from the perspective of the investment efficiency of enterprises, that is, based on empirical study of China’s capital market ...

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The power of belief: party organization construction of accounting firms and audit quality

Publication Type:Academic Journal

Source(s):China Journal of Accounting Studies, Pp 1-36 (2022)

Abstract:We examine the impact of party organisation construction of accounting firms on audit quality. We find that although there is no relationship between the party membership status of auditors and audit quality, the audit quality of party-member auditors ...

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