Pub Date : 2024-01-08DOI: 10.1080/21697213.2023.2300285
Yihuan Mao, Nan Xu
{"title":"Bank competition, real investment return and corporate financialization","authors":"Yihuan Mao, Nan Xu","doi":"10.1080/21697213.2023.2300285","DOIUrl":"https://doi.org/10.1080/21697213.2023.2300285","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"54 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139447560","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-07DOI: 10.1080/21697213.2023.2300293
Chenyu Cui, Yuanyu Qu, Hao Gao
{"title":"Are investors inattentive to the information content of advance receipts?","authors":"Chenyu Cui, Yuanyu Qu, Hao Gao","doi":"10.1080/21697213.2023.2300293","DOIUrl":"https://doi.org/10.1080/21697213.2023.2300293","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"68 30","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-07DOI: 10.1080/21697213.2023.2300288
Changli Zeng, Yongliang Wu, Min Zhang
{"title":"Corporate digital transformation and safety production performance: empirical evidence from A-share listed companies","authors":"Changli Zeng, Yongliang Wu, Min Zhang","doi":"10.1080/21697213.2023.2300288","DOIUrl":"https://doi.org/10.1080/21697213.2023.2300288","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"24 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139448666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-05DOI: 10.1080/21697213.2023.2300296
Jianhua Tan, Yipu Li, Tiancheng Gao, Jun Pan
{"title":"Leverage manipulation and strategic disclosure: evidence from non-financial information in annual reports based on multimodal machine learning","authors":"Jianhua Tan, Yipu Li, Tiancheng Gao, Jun Pan","doi":"10.1080/21697213.2023.2300296","DOIUrl":"https://doi.org/10.1080/21697213.2023.2300296","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"35 32","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139382613","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-04DOI: 10.1080/21697213.2023.2300289
Ceng Zeng, Weiguo Zhang, Luo Zuo
{"title":"Accounting for goodwill in China: a case study of two-step acquisitions","authors":"Ceng Zeng, Weiguo Zhang, Luo Zuo","doi":"10.1080/21697213.2023.2300289","DOIUrl":"https://doi.org/10.1080/21697213.2023.2300289","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"82 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139386145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-03DOI: 10.1080/21697213.2023.2298785
Xiongyuan Wang, Fei Han, Xuan Peng
{"title":"Stable suppliers and real earnings management: empirical evidence from private placements","authors":"Xiongyuan Wang, Fei Han, Xuan Peng","doi":"10.1080/21697213.2023.2298785","DOIUrl":"https://doi.org/10.1080/21697213.2023.2298785","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"24 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139388862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-03DOI: 10.1080/21697213.2023.2300287
Xiaoxia Li, Tong Zhou
{"title":"Bank branching and corporate tax avoidance: evidence from a quasi-natural experiment of banking deregulation in China","authors":"Xiaoxia Li, Tong Zhou","doi":"10.1080/21697213.2023.2300287","DOIUrl":"https://doi.org/10.1080/21697213.2023.2300287","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"46 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139389035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-03DOI: 10.1080/21697213.2023.2284149
Jinyang Liu
{"title":"CSRC’s supervision and corporate investment efficiency—based on the random inspection","authors":"Jinyang Liu","doi":"10.1080/21697213.2023.2284149","DOIUrl":"https://doi.org/10.1080/21697213.2023.2284149","url":null,"abstract":"","PeriodicalId":37215,"journal":{"name":"China Journal of Accounting Studies","volume":"118 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139387849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：