Latin American accounting research in extra-regional journals DOI Creative Commons
Hugo A. Macías

Revista Contabilidade & Finanças, Journal Year: 2023, Volume and Issue: 34(92)

Published: Jan. 1, 2023

Language: Английский

ESG in China: A review of practice and research, and future research avenues DOI Creative Commons
Hongtao Shen, Honghui Lin,

Wenqi Han

et al.

China Journal of Accounting Research, Journal Year: 2023, Volume and Issue: 16(4), P. 100325 - 100325

Published: Sept. 12, 2023

This paper reviews the practice and research on environmental, social governance (ESG) in China. It finds that (1) under China's top-down framework, ESG practices have grown substantially disclosure, rating investing; (2) has focused corporate disclosure performance as well investing. Although topics of studies reviewed this are similar to those other countries, enriches international by showing two distinct characteristics, namely, country's unique institutional context dominance quantitative methods. Future can investigate standards development impact traditional Chinese ethics, modernization internationalization

Language: Английский

Citations

108
Shifting focus from end-of-pipe treatment to source control: ESG ratings’ impact on corporate green innovation DOI
Zhen Wang,

Erming Chu

Journal of Environmental Management, Journal Year: 2024, Volume and Issue: 354, P. 120409 - 120409

Published: Feb. 24, 2024

Language: Английский

Citations

24
Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy DOI
Dongmin Kong, Mianmian Ji, Lihua Liu

et al.

Journal of Accounting and Public Policy, Journal Year: 2024, Volume and Issue: 44, P. 107192 - 107192

Published: March 1, 2024

Language: Английский

Citations

7
Can public data availability affect stock price crash risk? Evidence from China DOI
Rui Ma, Fei Guo, Dongdong Li

et al.

International Review of Financial Analysis, Journal Year: 2024, Volume and Issue: 94, P. 103270 - 103270

Published: April 16, 2024

Language: Английский

Citations

5
Consequences of Key Audit Matters in Emerging Economies: Evidence from Hong Kong and Mainland China DOI
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj

et al.

SSRN Electronic Journal, Journal Year: 2024, Volume and Issue: unknown

Published: Jan. 1, 2024

Download This Paper Open PDF in Browser Add to My Library Share: Permalink Using these links will ensure access this page indefinitely Copy URL DOI

Language: Английский

Citations

4
Accounting for Data Assets DOI
Xingchao Gao, Junhao Liu, Hai Lu

et al.

Published: Jan. 1, 2025

Language: Английский

Citations

0
Tax burden and enterprises' ESG performance DOI

Xintong Fu,

Xiangwei Zhang

International Review of Financial Analysis, Journal Year: 2025, Volume and Issue: unknown, P. 104223 - 104223

Published: April 1, 2025

Language: Английский

Citations

0
The effect of incidental name similarity on favoritism in the Chinese financial market DOI Creative Commons
Kaixian Mao, Huidi Lu,

S Wang

et al.

Scientific Reports, Journal Year: 2025, Volume and Issue: 15(1)

Published: April 16, 2025

Language: Английский

Citations

0
Green finance pilot reform and corporate green innovation DOI Creative Commons

Wang Huai-ming,

Dongying Du,

Xiaojian Tang

et al.

Frontiers in Environmental Science, Journal Year: 2023, Volume and Issue: 11

Published: Oct. 30, 2023

This study investigates the impact of green finance pilot reform on corporate innovation using formation China Green Finance Pilot Reform in 2017 as a quasi-natural experiment. It shows that increases innovation. Furthermore, by highlighting differences between enterprises and heavily polluting enterprises, it also positive relationship is more pronounced than enterprises. The mechanism analysis mainly affects easing financing constraints reducing costs. heterogeneity indicates non-state-owned large-scale As result, effect gives rise to certain incentives. thus necessary optimise external governance environment promoting further offers practical implications for decision-making.

Language: Английский

Citations

7
Researching the accounting-state-market dynamic in China: A literature review and research agenda DOI Creative Commons
Wai Fong Chua,

Narisa Tianjing Dai,

Zhiyuan Simon Tan

et al.

The British Accounting Review, Journal Year: 2024, Volume and Issue: 56(5), P. 101444 - 101444

Published: July 24, 2024

Accounting has long been studied as a social and institutional practice structured by the actions of state agencies market forces. Such studies are increasingly conducted in non-Western jurisdictions. This paper presents review extant investigating dynamic connections among accounting, agencies, markets modern China. Our aim is to critically evaluate literature, synthesize its insights, open up new research avenues. We examine 92 accounting studies, which have inductively classified into three distinctive thematic clusters. In so doing, major features current identified: first, an emphasis on inexorable power Chinese agencies; second, focus national relations state, market; third, lack attention how functions specific local settings. Consequently, key opportunities lie (a) deeper theorization hybridity China's state-market mix, (b) analysis local-global networks circulates manifested, (c) contemporary action context.

Language: Английский

Citations

1