Individualism and excess perk consumption: Evidence from China

Y Zuo, W Xu, D Li, W Fu, B Lin - Research in International Business and …, 2022 - Elsevier
This paper investigates how executive individualism affects excess perk consumption. We
exploit data from listed firms in China over the period 2008–2017. We adopt the rice index …

Do policy burdens induce excessive managerial perks? Evidence from China's stated-owned enterprises

J Jian, H Li, L Meng, C Zhao - Economic Modelling, 2020 - Elsevier
This paper explores the effect of policy burdens of China's state-owned enterprises (SOEs)
on senior executives' excessive perks. The empirical analysis demonstrates that SOE policy …

Accounting discretion and executive cash compensation: An empirical investigation of corporate governance, credit ratings and firm value

GE Iatridis - Journal of International Financial Markets, Institutions …, 2018 - Elsevier
This study focuses on executive compensation that takes the form of cash. It examines the
association between executive compensation and corporate governance, income …

Can mixed-ownership reform of state-owned enterprises restrain excessive perquisite consumption by executives?

X Li, X Li, Z Wang - Emerging Markets Finance and Trade, 2023 - Taylor & Francis
This article uses China's listed SOEs from 2013–2020 as samples and conducts empirical
analysis on the relationship between the mixed-ownership Mixed ownership reform and …

[HTML][HTML] Impacto del gobierno corporativo en el valor de las empresas latinoamericanas: evidencia desde el MILA

SM Torres-Cano, DA Correa-Mejía - Suma de negocios, 2021 - scielo.org.co
El gobierno corporativo (GC) es una herramienta que busca la consolidación de los
órganos de control y sus gestiones mediante la combinación de principios y técnicas que …

Parent-subsidiary dispersion and executive excess perks consumption

B Li, Y Yao, Y Shahab, HX Li, CG Ntim - International Review of Financial …, 2020 - Elsevier
We investigate the impact of parent-subsidiary dispersion on the corporate executives'
excess perks consumption using comprehensive data of 1784 Chinese listed firms over the …

Does analyst coverage curb executives' excess perks? Evidence from Chinese listed firms

C Chen, D Jiang, W Li, Z Song - Asia-Pacific Journal of Accounting …, 2022 - Taylor & Francis
In this study, we explore the causal relationship between analyst coverage and executives'
excess perquisites by using manually collected data from Chinese listed firms. Empirical …

Internal audit in microfinance institutions‐evidence from transitional and developing economies

A Omidiji, NB Redmayne, D Ehalaiye… - … of Transition and …, 2024 - Wiley Online Library
Microfinance institutions (MFIs) are hybrid organisations that strive to balance business and
social goals. This paper examines the determinants of the internal audit (IA) function in MFIs …

Does experience matter? An examination of individual Auditor's experience on executive implicit corruption

J Wang, H Cheng, K Qiao - Pacific-Basin Finance Journal, 2025 - Elsevier
Executive corruption stands as a pervasive issue in the capital market, posing a substantial
threat to the healthy and steady growth of companies. Using data from Chinese listed …

Corporate social responsibility and excess perks

D Xi, Y Wu, X Wang, Z Fu - Journal of Empirical Finance, 2023 - Elsevier
This study examines the effect of mandatory corporate social responsibility (CSR) on firm
excess perks by exploiting China's 2008 mandate requiring firms to disclose CSR activities …