Lingyun Xiong

ORCID: 0009-0006-5845-9713
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About
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Research Areas
  • Corporate Finance and Governance
  • Working Capital and Financial Performance
  • Corporate Governance and Law
  • Auditing, Earnings Management, Governance
  • Corporate Taxation and Avoidance

Jiangxi University of Finance and Economics
2023-2024

Purpose Using Chinese A-share listed firms between 2007 and 2020 with 21,380 observations, we aim to examine the impact of cross-ownership on firms’ innovation output explore underlying mechanisms. Design/methodology/approach To test influence output, this paper constructs an ordinary least square regression model. The explained variables are including total number patent applications (Apply) invention (Apply_I). Considering long period R&D, take value in following year for regression....

10.1108/cafr-08-2023-0090 article EN cc-by China Accounting and Finance Review 2024-11-13
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