We examine the impact of institutional ownership on earnings quality in China. We have employed two proxies of earnings quality: discretionary accruals and real earnings …
G Ma, Y Wang, Y Xu, L Zhang - Finance Research Letters, 2023 - Elsevier
This paper investigates the relationship between the breadth of ownership and earnings management. We find that the breadth of ownership is associated with a reduction in …
J Yasuda - Comparative Political Studies, 2023 - journals.sagepub.com
Despite the marked transformation in E. Asia's financial systems, regulators continue to employ hard paternalistic approaches to their stock markets that are viewed as …
Y Zenno, K Aruga - Journal of Risk and Financial Management, 2022 - mdpi.com
The issuance of green bonds has been increasing since 2016 in China, and the number of papers covering the topic is growing. In previous studies on greenium, not much has been …
This study assesses the effect of common state ownership on corporate environmental performance. Using a large sample of Chinese listed firms, we find that state-owned …
DW Puchniak - The American Journal of Comparative Law, 2024 - academic.oup.com
Abstract In 2010, the United Kingdom issued the world's first stewardship code. Since then, stewardship codes have been issued in many of the world's leading economies and now …
Recent years have seen the influence of both institutional investors and corporate social responsibility strengthen in the Chinese capital market. However, research on the impact of …
1 In 2018,[1] Colin Mayer, a stalwart of the British Academy, published Prosperity.[2] The Book is the new “bible” of corporate governance that “is destined to change the world”, says …
This is the first in-depth comparative and empirical analysis of shareholder stewardship, revealing the previously unknown complexities of this global movement. It highlights the role …