1-7 of 7
Keywords: China
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of International Accounting Research 1–19.
Published: 02 May 2025
... and penalties in China, we find that highly polluting firms with stronger political connections receive fewer pollution penalties. Additional analyses show that the effect of political connections in reducing pollution penalties is more pronounced for nonstate-owned enterprises and in regions with either high...
Journal Articles
Journal of International Accounting Research 1–25.
Published: 16 April 2025
...Shuo Yang; Jingran Zhao ABSTRACT This paper examines whether violations of national environmental and social (ES) legislation affect enforcement by securities regulators in China. Enforcement of securities laws is a political and discretionary process in which securities regulators can help...
Journal Articles
Journal Articles
Journal Articles
Journal of International Accounting Research (2020) 19 (1): 57–72.
Published: 01 March 2020
... the negative consequences associated with tax avoidance, and that individual attitudes can shape perceptions relative to these behaviors. Editor's note: Accepted by Joanna L. Ho. 4 2018 1 2020 2020 China CSR investors' assessment PRESOR stakeholder tax avoidance...
Journal Articles
Journal of International Accounting Research (2018) 17 (2): 13–36.
Published: 01 June 2018
...Weishi Jia; Grace Pownall; Jingran Zhao ABSTRACT The purpose of this paper is to explore the puzzle of why so many Chinese firms eschew listings in China. Hundreds of firms founded in China have reorganized themselves as overseas corporations and listed on the Hong Kong Stock Exchange. These firms...
Journal Articles
Journal of International Accounting Research (2016) 15 (1): 67–88.
Published: 01 May 2016
...Yunling Song; Ling Zhou ABSTRACT Companies listed on China's Shenzhen Stock Exchange Small and Medium Enterprise Board are required to release preliminary performance reports before the end of February if they cannot file annual reports by that time. Although this mandate might improve...