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1-7 of 7
Keywords: China
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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
Does Regulatory Reform of Internal Controls in China Improve Internal Control Effectiveness? Role of Corporate Social Responsibility Engagement
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Journal of International Accounting Research (2023) 22 (2): 121–147.
Published: 01 July 2023
...Yi-Hung Lin; Ting-Chiao Huang ABSTRACT The regulatory reform of internal controls (ICs) in China mandates that certain firms incorporate corporate social responsibility (CSR) engagement into ICs and issue IC reports. Using a staggered difference-in-differences research design, we find that IC...
Journal Articles
Does Mandatory Corporate Social Responsibility Disclosure Affect Share Price Responses to Earnings Announcements? Evidence from China
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Journal of International Accounting Research (2021) 20 (3): 137–164.
Published: 01 September 2021
...Peixin Wang; Haijie Huang; Edward Lee; Jirada Petaibanlue ABSTRACT We utilize the mandatory corporate social responsibility (CSR) disclosure regulation in China as an exogenous shock to evaluate the impact of such disclosures on investors as end users of accounting information based...
Journal Articles
Investors' Responses to Social Conflict between CSR and Corporate Tax Avoidance
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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
Avoiding China's Capital Market: Evidence from Hong Kong-Listed Red-Chips and P-Chips
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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
Mandatory Preliminary Performance Reports: Evidence from China
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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...