How does the green credit policy affect the technological innovation of enterprises? Evidence from China

S Zhang, Z Wu, Y He, Y Hao - Energy Economics, 2022 - Elsevier
Abstract Using 2008–2017 data on 1036 Chinese A-share listed companies, we investigate
the impact of the green credit policy (GCP) on corporate technological innovation (TI). We …

The effect of mandatory corporate social responsibility disclosure and performance on firms' dividend decisions: Evidence from China

M Fonseka, G Richardson - Economic Modelling, 2023 - Elsevier
Studies have explored the effects of corporate social responsibility disclosure (CSRD) and
corporate social responsibility performance (CSRP) on firms' dividend decisions. However …

Pay more or pay less? The impact of controlling shareholders' share pledging on firms' dividend payouts

J Xu, H Huang - Pacific-Basin Finance Journal, 2021 - Elsevier
We investigate the relationship between controlling shareholders' share pledging and firms'
cash dividend payout policies. Using Chinese A-share market data, we find that firms with …

Understanding corporate governance in China

F Jiang, KA Kim - The British Accounting Review, 2024 - Elsevier
Corporate governance in China may offer implications and useful insights for corporate
governance theory and practices in other countries. This paper aims to provide a “thought …

Mixed Ownership Reform of State‐Owned Enterprises and R&D Investment

H Luo, X Wu, Y Wu - Mathematical Problems in Engineering, 2022 - Wiley Online Library
State‐owned enterprise (SOE) reforms may play a vital role in R&D investment. This paper
investigates the impact of mixed ownership reform of SOEs in China on R&D investment …

[HTML][HTML] Heterogeneity of dividend smoothing: A strategic response to peer competition in China

M Chen, J Xie, Y Li - Pacific-Basin Finance Journal, 2022 - Elsevier
Individual firms respond to their peers' influence by adopting an imitation or competition
policy. Prior research has documented that firms imitate peers' financial decisions, yet …

Do multiple large shareholders affect tax avoidance? Evidence from China

C Ouyang, J Xiong, K Huang - International Review of Economics & …, 2020 - Elsevier
We examine the collusion versus monitoring effects of multiple large shareholders (MLS) on
firms' tax avoidance (TA). MLS can enhance the monitoring of the top shareholder and …

Multiple large shareholders and cost stickiness: evidence from China

B Zhang, H Geng, R Zhou, L Yang - Accounting and Business …, 2023 - Taylor & Francis
Using a sample of Chinese listed firms from 2001 to 2017, this study investigates the impact
of multiple large shareholders (MLS) on cost stickiness from the agency costs perspective …

Do multiple large shareholders matter in financial firms? Evidence from China

W Bian, Y Ren, H Zhang - Pacific-Basin Finance Journal, 2022 - Elsevier
We examine whether multiple large shareholders (MLS, henceforth) play a relevant role in
financial firms like banks. Different from prior studies that document a significant effect of …

Women in a dual board system and dividend policy

T Rifandy, T Radika… - Bulletin of Monetary …, 2021 - bulletin.bmeb-bi.org
We investigate whether firms with the presence of female on its board of commissioners and
board of directors are associated with higher dividend policy. This paper uses Indonesian …