This study investigates whether earnings management reduces the level of value relevance
and whether good corporate governance restrains earnings management. Using hand …

This study shows how the relationship between cash holdings and firm performance is
moderated by several firm-specific factors such as state-ownership, corporate governance …

Abstract Manuscript Type Empirical Research Question/Issue Direct transfer (T ype I
tunneling) means that the controlling shareholders transfer resources from the firm for their …

Through a proprietary dataset of listed firms on the Shanghai and Shenzhen Stock
Exchanges, we establish a positive link between firms' financial technology (Fintech) …

The purpose of this paper is to investigate the effect of corporate governance quality and
ownership structure on the relationship between the agency cost and firm performance. Both …

I investigate three important questions that are under-researched. First, do state ownership
and foreign ownership via qualified foreign institutional investors programs (QFIIs) influence …

Firms have widely participated in financial technology (Fintech) in recent years. Through a
proprietary dataset of listed firms on the Shanghai and Shenzhen Stock Exchanges, we find …

The identification of systemically important financial institutions (SIFIs) is an important
measure to deal with systemic risks. To achieve this goal, we first use generalized variance …

Chinese firms simultaneously have high levels of loans and cash holdings. Through listed
firms on the Shanghai and Shenzhen Stock Exchanges, we establish a negative link …

This study is focusing on the voluntary corporate strategic information disclosure and the use
of internet as a disclosure channel. The study objectives are to observe the Malaysian …