Does environmental, social, and governance rating affect firms’ real earnings management
Finance research letters,
Год журнала:
2024,
Номер
67, С. 105764 - 105764
Опубликована: Июль 8, 2024
Язык: Английский
State-owned enterprises dividend policy and subsidiary internationalization: A study based on the secondary agency problem
Research in International Business and Finance,
Год журнала:
2025,
Номер
75, С. 102767 - 102767
Опубликована: Янв. 17, 2025
Язык: Английский
How Does State‐Controlling Shareholders Affect Corporate Tax Avoidance?
Journal of International Financial Management and Accounting,
Год журнала:
2025,
Номер
unknown
Опубликована: Янв. 21, 2025
ABSTRACT
This
paper
examines
the
influence
of
state‐controlling
shareholders
on
tax
avoidance
behavior
listed
Chinese
state‐owned
enterprises
(CSOEs).
Using
a
data
set
comprising
14,645
firm‐year
observations
from
2003
to
2022,
we
find
that
subsidiaries
significantly
reduce
when
are
required
remit
gains
government
under
State‐owned
Capital
Gains
Handover
System.
Following
reform,
these
also
experience
declines
in
cash
holdings
and
financial
performance.
We
attribute
outcomes
increased
shifting
pressure
controlling
motivation
meet
performance
evaluations.
Additional
analyses
reveal
this
effect
is
more
pronounced
firms
with
lower
separation
between
ownership
control,
weaker
financing
constraints,
higher
operational
risks,
stronger
internal
controls.
Furthermore,
observe
most
flows
diverted
through
connected
transactions.
Finally,
our
findings
indicate
fail
adjust
their
aggressive
practices
after
reform
face
firm
value.
By
highlighting
pivotal
role
shaping
corporate
strategies,
study
contributes
literature
state
ownership,
governance,
avoidance.
Язык: Английский
Smarter is greener: can intelligent manufacturing improve enterprises’ ESG performance?
Humanities and Social Sciences Communications,
Год журнала:
2025,
Номер
12(1)
Опубликована: Апрель 14, 2025
Язык: Английский
Big data capabilities, ESG performance and corporate value
International Review of Economics & Finance,
Год журнала:
2024,
Номер
96, С. 103540 - 103540
Опубликована: Сен. 1, 2024
Язык: Английский
Executive Legal Background and Quality of Corporate Accounting Disclosure
International Review of Economics & Finance,
Год журнала:
2024,
Номер
96, С. 103539 - 103539
Опубликована: Авг. 24, 2024
Язык: Английский
Do dividends signal earnings quality in the emerging markets? Large sample evidence from India
International Journal of Systems Assurance Engineering and Management,
Год журнала:
2024,
Номер
unknown
Опубликована: Авг. 22, 2024
Язык: Английский
Does ESG Rating Affect the Real Earnings Management of Enterprises - Based on Empirical Evidence of Chinese Listed Companies
SSRN Electronic Journal,
Год журнала:
2023,
Номер
unknown
Опубликована: Янв. 1, 2023
This
paper
explores
the
relationship
between
ESG
ratings
and
real
earnings
management
using
data
of
Chinese
listed
companies
from
2008
to
2021.
We
find
that
are
negatively
correlated.
It
reveals
improvement
rating
will
help
improve
level
corporate
governance,
standardize
business
activities
enterprises
thus
reduce
enterprises.
Our
findings
still
hold
after
controlling
for
potential
endogeneity
robustness
issues.
Further
analysis
shows
internal
external
oversight
further
strengthens
negative
true
management.
Overall,
impact
mechanism
on
revealed
by
us
has
clear
policy
implications
how
managers
can
quality
information
disclosure
in
emerging
markets.
Язык: Английский