A5047817242- Corporate Finance and Governance
- Auditing, Earnings Management, Governance
- Corporate Governance and Law
- International Business and FDI
- Family Business Performance and Succession
- Private Equity and Venture Capital
- Banking stability, regulation, efficiency
- Financial Markets and Investment Strategies
- Corporate Social Responsibility Reporting
- Corporate Insolvency and Governance
- State Capitalism and Financial Governance
- Financial Reporting and Valuation Research
- Economic Zones and Regional Development
- Islamic Finance and Banking Studies
- Urbanization and City Planning
- Housing Market and Economics
- Franchising Strategies and Performance
- Corporate Taxation and Avoidance
- Housing, Finance, and Neoliberalism
- Fiscal Policy and Economic Growth
- Firm Innovation and Growth
- Local Government Finance and Decentralization
- Culture, Economy, and Development Studies
- Experimental Behavioral Economics Studies
- Corruption and Economic Development
University of Kent
2024-2025
Beijing Foreign Studies University
2025
Singapore Management University
2025
Nankai University
2013-2024
University of Macau
2020-2023
City University of Macau
2020-2021
University of Southampton
2007-2020
Health Sciences Authority
2019
DuPont (United States)
1984-2019
Xi’an Jiaotong-Liverpool University
2017-2018
Abstract This study investigates the impact of 2002 Chinese Code Corporate Governance for Listed Companies on earnings manipulations. We find that, in general, CODE had a positive effect curbing management through introduction independent non‐executive directors to board and audit committee, accounting/financial experts committee. Although such an was minimal when firms were state‐controlled, it became significant once they privately controlled. Overall, we regulatory reform corporate...
Abstract Manuscript Type Empirical Research Question/Issue This study examines the direct effect of family ownership on innovation in emerging markets by using data from I ndian family‐controlled publicly listed firms as its sample. In particular, we (1) effects and (2) influences business group affiliation these firms. Findings/Insights Using an unbalanced panel 395 B ombay S tock E xchange ( BSE ) during years 2001 2008, found that impact productivity is positive (after controlling for...
Research Article| June 01, 2008 Extreme storm events, landscape denudation, and carbon sequestration: Typhoon Mindulle, Choshui River, Taiwan Steven T. Goldsmith; Goldsmith * 1School of Earth Sciences, The Ohio State University, Columbus, 43210-1398, USA *E-mail: goldsmith.35@osu.edu Search for other works by this author on: GSW Google Scholar Anne E. Carey; Carey W. Berry Lyons; Lyons 2Byrd Polar Center, 43210-1009, Shuh-Ji Kao; Kao 3Academia Sinica, Center Environmental Changes, Taipei...
ABSTRACT Manuscript Type: Empirical Research Question/Issue: We investigate the effect of insider control from managerial power perspective and global pay benchmarks behavioral approach on Chinese executive compensation. Findings: Based a balanced panel sample 502 listed firms between 2001 2006, we find that both CEO duality ownership exert significant influence compensation contracting they contribute to high level support hypothesis by arguing shareholding tend entrench managers further...
Prior studies of IPO underpricing, mostly using agency theory and single‐country samples, have generally fallen short. In this study, we employ the knowledge‐based view ( KBV ) to explore underpricing across 17 countries. We find that indicators are insignificant predictors, board director knowledge limits external both substitutes for complements internal knowledge. This third finding suggests future should consider how states interact with each other. Our study offers new insights into...
In this article, we contribute to the earnings management literature by addressing issue of Related Party Transactions (RPTs) during a firm's Initial Public Offering (IPO) process. We regard RPT-based as kind agency problem in context Chinese IPOs, and argue that conflicts interests between controlling shareholders minority are root IPOs. provide empirical evidence demonstrate portfolio tools including accruals management, how it affects post-IPO long-term performance China. Using 257 A B...
This study contributes to the accounting literature by providing empirical evidence from China that adopting IFRS does not necessarily lead IFRS-type practices. We examine impact of regulatory enforcement, in particular, an important Chinese government compulsory compliance policy implemented 2001, and audit upon convergence Using a sample 103 B-share companies between 1999 2004, we reveal decline earnings difference firms' financial statements under GAAP is result implementation 2001...
Introduction Urban Growth The Spatial Structure of Areas Housing Location and Globalization Economic Activity Development Renewal Property Investment Planning, Land Policy the Market Welfare Economics, Environment Congestion Conclusions
We investigate whether overpaid executives in Chinese listed firms engage impression management by using forward-looking strategy-related disclosure (FLSD) discussion and analysis (MD&A) narratives to justify their excess compensation. Using a sample of 8,437 firm-year observations nonfinancial from 2007 2016, we find significant positive relationship between executive overpayment FLSD. This is more pronounced state-owned enterprises (SOEs) than non-SOEs. also that higher degree board...
We examine whether tone management in different aspects of forward-looking statements (FLSs) is related to managers' self-serving overinvestments. Using data for U.S.-listed firms between 2003 and 2019, we provide novel evidence that the abnormal nonearnings-related qualitative FLSs' significantly positively firms' overinvestments but other FLSs are insignificant Moreover, this relation more substantial financially unconstrained firms. Our findings reveal heterogeneous roles opportunistic...
Abstract With the rapid advancement of “dual carbon” goals, impact green credit is receiving increasing attention. This study investigates influence on performance commercial banks, using panel data from 42 Chinese banks (2007–2022). The empirical results show that significantly enhances with this effect being more pronounced in non-state-owned or under higher regulatory pressure. Furthermore, mechanism testing reveals debt-to-assets ratio (DAR) and cost-income (CIR) play a positive...
This paper discusses the development of real estate industry in China recent years. It argues that Hayek's theory economic fluctuations can help to explain contraction market 1994 as a whole. However, closed economy, is found be no longer robust when applied cities where there heavy foreign direct investment, such Shanghai. We believe it investment making Shanghai perform well, despite government's tight monetary policy and other parts country over same period. The also that, while most...