• Complex
  • Title
  • Author
  • Keyword
  • Abstract
  • Scholars
Search
Sort by:
Default
  • Default
  • Title
  • Year
  • WOS Cited Count
  • Impact factor
  • Ascending
  • Descending
< Page ,Total 5 >
The association between Corporate Social Responsibility and Earnings Quality: Evidence from Extractive Industry SSCI
期刊论文 | 2019 , 22 (1) , 112-121 | REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW
Abstract&Keyword Cite

Abstract :

Building on the ethical theory to solve the research questions, we examine the relationship between Corporate Social Responsibility Disclosure (CSRD) and Earnings Quality (EQ). Using 368 firm-year observations covering the 2010-2017 period. In so doing, we applied content analysis to assess the CSRD dimensions, and we applied discretionary accruals as a proxy of EQ activity. Based on panel data regression, we find a significant and negative relationship between CSRD and EQ in Mozambican extractive industry. Empirical evidence also shows that the influence of positive CSRD indicator (CSRD strengths scores) is much stronger than that negative CSRD indicator (CSRD concerns scores) in reducing earnings quality. These findings are consistent with the idea that the opportunistic managers use CSRD to reach their particular interest, suggesting that the managers are using CSRD as a strategic device to engage in earnings management (poorer earnings quality). The results are robust to alternative proxy measures of CSRD and earnings quality. (c) 2018 ASEPUC. Published by EDITUM - Universidad de Murcia.

Keyword :

Earnings Quality Corporate Social Responsibility Extractive Industry

Cite:

Copy from the list or Export to your reference management。

GB/T 7714 Siueia, Tito Tomas , Wang, Jianling . The association between Corporate Social Responsibility and Earnings Quality: Evidence from Extractive Industry [J]. | REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW , 2019 , 22 (1) : 112-121 .
MLA Siueia, Tito Tomas 等. "The association between Corporate Social Responsibility and Earnings Quality: Evidence from Extractive Industry" . | REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW 22 . 1 (2019) : 112-121 .
APA Siueia, Tito Tomas , Wang, Jianling . The association between Corporate Social Responsibility and Earnings Quality: Evidence from Extractive Industry . | REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW , 2019 , 22 (1) , 112-121 .
Export to NoteExpress RIS BibTex
Competitors' stock price reactions in response to private equity placements: evidence from a transitional economy SSCI Scopus
期刊论文 | 2018 , 31 (1) , 550-575 | ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA
Abstract&Keyword Cite

Abstract :

This paper examines whether information conveyed by private equity placement decisions transfers to non-applying companies within the same industry. In particular, it investigates the impact of a company's announcements of the application for, withdrawal, rejection, approval and completion of private equity placement, while examining the cross-sectional differences of the market performance of their industry counterparts, both in the short- and long-term. It was found that an intra-industry reaction exists; competitors experience a decrease in stock prices in response to the announcement of the application for, approval and completion of private equity placement and an increase in stock prices around the announcement of the withdrawal or rejection of applications. Further, it was found that competitors experience a decrease in their long-term stock performance following private placements. A higher discount on private equity placement is detrimental for private equity (P.E.) issuing companies in the long-term. This study, therefore, provides evidence of the existence of a contagion effect in the long-term while a competitive effect dominates in the short-term.

Keyword :

contagion effects private equity placement regulations competitive effects Announcement effect China competitor firms

Cite:

Copy from the list or Export to your reference management。

GB/T 7714 Fonseka, M. M. , Rajapakse, R. L. Theja N. , Tian, Gao-Liang . Competitors' stock price reactions in response to private equity placements: evidence from a transitional economy [J]. | ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA , 2018 , 31 (1) : 550-575 .
MLA Fonseka, M. M. 等. "Competitors' stock price reactions in response to private equity placements: evidence from a transitional economy" . | ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA 31 . 1 (2018) : 550-575 .
APA Fonseka, M. M. , Rajapakse, R. L. Theja N. , Tian, Gao-Liang . Competitors' stock price reactions in response to private equity placements: evidence from a transitional economy . | ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA , 2018 , 31 (1) , 550-575 .
Export to NoteExpress RIS BibTex
所有权性质、企业政治关联与定向增发——基于我国上市公司的实证分析 CSSCI-C PKU
期刊论文 | 2016 , (1) , 134-141,154 | 南开管理评论
Abstract&Keyword Cite

Abstract :

本文以我国A股上市公司2006-2013年的定向增发事件为研究对象,考察了企业所有权性质、民营企业政治关联对上市公司定向增发审批的影响.本文主要结论如下:第一,和民营企业相比,国有企业具有更高的审批通过率和融资额度;第二,拥有较高级别政治关联的民营企业增发审批通过率更高,而政治关联与审批周期和融资额度没有显著关系.进一步对政治关联分类发现,只有代表委员类政治关联可以提升民营企业的通过率.同时,与公司披露的政治关联相比,未披露的"隐性"政治关联也可以促进定向增发的审批.研究结果说明,在我国高度管制的资本市场中,政治关联提高了企业的股权融资便利性,市场中非正式机制仍发挥着重要作用.

Keyword :

非正式机制 政治关联 定向增发 民营企业

Cite:

Copy from the list or Export to your reference management。

GB/T 7714 杨星 , 田高良 , 司毅 et al. 所有权性质、企业政治关联与定向增发——基于我国上市公司的实证分析 [J]. | 南开管理评论 , 2016 , (1) : 134-141,154 .
MLA 杨星 et al. "所有权性质、企业政治关联与定向增发——基于我国上市公司的实证分析" . | 南开管理评论 1 (2016) : 134-141,154 .
APA 杨星 , 田高良 , 司毅 , M.M.FONSEKA . 所有权性质、企业政治关联与定向增发——基于我国上市公司的实证分析 . | 南开管理评论 , 2016 , (1) , 134-141,154 .
Export to NoteExpress RIS BibTex
Examining micro-level knowledge sharing discussions in online communities EI SSCI SCIE Scopus
期刊论文 | 2015 , 17 (6) , 1227-1238 | INFORMATION SYSTEMS FRONTIERS | IF: 1.45
WoS CC Cited Count: 2 SCOPUS Cited Count: 5
Abstract&Keyword Cite

Abstract :

Online communities of practice have become a popular knowledge source for both individuals and organizations. It is important to understand how to facilitate virtual knowledge sharing in online communities. Existing studies generally focus on system design factors or motivations behind knowledge sharing behavior. In this study we aim to investigate the knowledge sharing processes in online communities and identify process patterns that are indicative of effective knowledge sharing processes. We propose a computational framework to examine individual knowledge sharing processes in online communities from a process perspective. Our empirical evaluations show that effective knowledge sharing processes have distinct structural characteristics and communication network patterns compared to unhelpful knowledge sharing processes. Our research findings have practical implications for online community practitioners.

Keyword :

Network structural analysis Knowledge sharing Communication network Computer-mediated communication Online community

Cite:

Copy from the list or Export to your reference management。

GB/T 7714 Wang, G. Alan , Liu, Xiaomo , Wang, Jianling et al. Examining micro-level knowledge sharing discussions in online communities [J]. | INFORMATION SYSTEMS FRONTIERS , 2015 , 17 (6) : 1227-1238 .
MLA Wang, G. Alan et al. "Examining micro-level knowledge sharing discussions in online communities" . | INFORMATION SYSTEMS FRONTIERS 17 . 6 (2015) : 1227-1238 .
APA Wang, G. Alan , Liu, Xiaomo , Wang, Jianling , Zhang, Min , Fan, Weiguo . Examining micro-level knowledge sharing discussions in online communities . | INFORMATION SYSTEMS FRONTIERS , 2015 , 17 (6) , 1227-1238 .
Export to NoteExpress RIS BibTex
Does director interlock impact corporate R&D investment? EI SSCI SCIE Scopus
期刊论文 | 2015 , 71 , 28-36 | DECISION SUPPORT SYSTEMS | IF: 2.604
WoS CC Cited Count: 6
Abstract&Keyword Cite

Abstract :

This paper investigates the effect of director interlock on corporate research & development (R&D) investment from the perspective of inter-organizational imitation. We argue that managers will imitate the R&D investment intensity of their interlocked-firms when deciding how much to spend in R&D for their own firm. Following prior literature, we further argue that under different types of interlocking director and industry characteristics, the impact of director interlock on corporate R&D spending is different. Using a sample of public firms listed in Chinese Shanghai and Shenzhen Stock Exchanges, our empirical results show that managers imitate the prior R&D investment intensity of their interlock partners, and the impact of director interlock on corporate R&D intensity is stronger when the interlocking director is an inside director in the focal firm or when the focal firm and interlock firm belong to the same industry. Our results still hold when we account for the potential sample selection bias, firm similarity, and the confounding factors that can contribute through unobserved industry characteristics. (C) 2015 Elsevier B.V. All rights reserved.

Keyword :

R&D Director interlock Information transmission Inter-organizational imitation theory

Cite:

Copy from the list or Export to your reference management。

GB/T 7714 Han, Jie , Bose, Indranil , Hu, Nan et al. Does director interlock impact corporate R&D investment? [J]. | DECISION SUPPORT SYSTEMS , 2015 , 71 : 28-36 .
MLA Han, Jie et al. "Does director interlock impact corporate R&D investment?" . | DECISION SUPPORT SYSTEMS 71 (2015) : 28-36 .
APA Han, Jie , Bose, Indranil , Hu, Nan , Qi, Baolei , Tian, Gaoliang . Does director interlock impact corporate R&D investment? . | DECISION SUPPORT SYSTEMS , 2015 , 71 , 28-36 .
Export to NoteExpress RIS BibTex
Political connections, ownership structure and private-equity placement decision: evidence from Chinese listed firms SSCI Scopus
期刊论文 | 2015 , 47 (52) , 5648-5666 | APPLIED ECONOMICS | IF: 0.586
WoS CC Cited Count: 1 SCOPUS Cited Count: 2
Abstract&Keyword Cite

Abstract :

In contrast with many other countries, Chinese listed firms must obtain approval to make private-equity placements (PEPs) from the Chinese Security Regulatory Commission (CSRC), a state bureau that regulates capital market financing. We analyse the role of political connection (PC) and ownership structures when accessing private equity (PE) market, while investigating the mechanisms through which political ties operate within the regulatory process of PEPs. The findings suggest that PCs do not contribute to the firm's decision to apply for PEPs, but firms with state-ownership demonstrate a higher propensity to apply for PEPs. PC and state-ownership appear to help firms to obtain approval from the CSRC, and these firms are treated more favourably than their rivals without such connections. Politically connected firms spend less time in managing bureaucracy, but PC and state-ownership negatively affect proceeds from the PE market in China. Firms with politically connected directors with professional business backgrounds tend to spend less time managing the CSRC, and these professionals positively affect proceeds from the PE market in China. This study provides important insights for policy-makers, investors, PE issuing firms and security market regulators.

Keyword :

ownership structure China private equity placement political connection

Cite:

Copy from the list or Export to your reference management。

GB/T 7714 Fonseka, M. M. , Yang, Xing , Tian, Gao-Liang et al. Political connections, ownership structure and private-equity placement decision: evidence from Chinese listed firms [J]. | APPLIED ECONOMICS , 2015 , 47 (52) : 5648-5666 .
MLA Fonseka, M. M. et al. "Political connections, ownership structure and private-equity placement decision: evidence from Chinese listed firms" . | APPLIED ECONOMICS 47 . 52 (2015) : 5648-5666 .
APA Fonseka, M. M. , Yang, Xing , Tian, Gao-Liang , Colombage, Sisira R. N. . Political connections, ownership structure and private-equity placement decision: evidence from Chinese listed firms . | APPLIED ECONOMICS , 2015 , 47 (52) , 5648-5666 .
Export to NoteExpress RIS BibTex
Effectiveness, cause and impact of price limit-Evidence from China's cross-listed stocks SSCI Scopus
期刊论文 | 2014 , 29 , 217-241 | JOURNAL OF INTERNATIONAL FINANCIAL MARKETS INSTITUTIONS & MONEY | IF: 1.237
WoS CC Cited Count: 7 SCOPUS Cited Count: 8
Abstract&Keyword Cite

Abstract :

This paper examines the effectiveness, cause and impact of price limits by comparing cross-listed Chinese stocks in China (A shares), Hong Kong (H shares) and New York (N shares). Price limit is found to have some effectiveness in preventing price continuation, but is ineffective in that the findings confirm volatility spillover and trading interference hypotheses from Kim and Rhee (1997). International news and corporate level news are both found to have significant impact on the abnormal returns of the A shares during or after the price limit hits, especially for upper limit hits. (C) 2013 Elsevier B. V. All rights reserved.

Keyword :

China's cross-listed stocks Event study Price limit News effect

Cite:

Copy from the list or Export to your reference management。

GB/T 7714 Li, Huimin , Zheng, Dazhi , Chen, Jun . Effectiveness, cause and impact of price limit-Evidence from China's cross-listed stocks [J]. | JOURNAL OF INTERNATIONAL FINANCIAL MARKETS INSTITUTIONS & MONEY , 2014 , 29 : 217-241 .
MLA Li, Huimin et al. "Effectiveness, cause and impact of price limit-Evidence from China's cross-listed stocks" . | JOURNAL OF INTERNATIONAL FINANCIAL MARKETS INSTITUTIONS & MONEY 29 (2014) : 217-241 .
APA Li, Huimin , Zheng, Dazhi , Chen, Jun . Effectiveness, cause and impact of price limit-Evidence from China's cross-listed stocks . | JOURNAL OF INTERNATIONAL FINANCIAL MARKETS INSTITUTIONS & MONEY , 2014 , 29 , 217-241 .
Export to NoteExpress RIS BibTex
Effects of regulator's announcements, information asymmetry and ownership changes on private equity placements: Evidence from China SSCI Scopus
期刊论文 | 2014 , 29 , 126-149 | JOURNAL OF INTERNATIONAL FINANCIAL MARKETS INSTITUTIONS & MONEY | IF: 1.237
WoS CC Cited Count: 8 SCOPUS Cited Count: 8
Abstract&Keyword Cite

Abstract :

In response to the China Securities Regulatory Commission's regulation of private equity placements (PEP) in 2006, this study investigates the impact of the announcements of PEP applications, withdrawals, rejections, approvals, and completions on the returns of the firms that issue private equity (PE) and the factors that influence market reactions to these announcements. The results show that issuing firms experience stock price responses only to the announcements of PE applications, approvals, and completions. The announcement effect is positively related to the market discount, proceeds from private placements, and private institutional buying and ownership changes; and negatively related to government or government institutional buying and changes in the ownership of management buyers. (C) 2013 Elsevier B. V. All rights reserved.

Keyword :

Investor identity Information effect China Ownership structure change Private equity placements

Cite:

Copy from the list or Export to your reference management。

GB/T 7714 Fonseka, M. M. , Colombage, Sisira R. N. , Tian, Gao-Liang . Effects of regulator's announcements, information asymmetry and ownership changes on private equity placements: Evidence from China [J]. | JOURNAL OF INTERNATIONAL FINANCIAL MARKETS INSTITUTIONS & MONEY , 2014 , 29 : 126-149 .
MLA Fonseka, M. M. et al. "Effects of regulator's announcements, information asymmetry and ownership changes on private equity placements: Evidence from China" . | JOURNAL OF INTERNATIONAL FINANCIAL MARKETS INSTITUTIONS & MONEY 29 (2014) : 126-149 .
APA Fonseka, M. M. , Colombage, Sisira R. N. , Tian, Gao-Liang . Effects of regulator's announcements, information asymmetry and ownership changes on private equity placements: Evidence from China . | JOURNAL OF INTERNATIONAL FINANCIAL MARKETS INSTITUTIONS & MONEY , 2014 , 29 , 126-149 .
Export to NoteExpress RIS BibTex
Impact of financial capability on firms' competitiveness and sustainability Evidence from highly regulated Chinese market SSCI Scopus
期刊论文 | 2014 , 8 (4) , 593-623 | CHINESE MANAGEMENT STUDIES | IF: 0.294
WoS CC Cited Count: 5 SCOPUS Cited Count: 5
Abstract&Keyword Cite

Abstract :

Purpose - The purpose of this paper is to investigate the impact of different sources of external financing and internal financial capabilities on competitiveness and sustainability. This paper also studies the nature of their relationships related to regulations on external financing in Chinese capital market. Design/methodology/approach - Resource- and industry-based views provide a theoretical background. Based on balanced panel of 4,530 firm-year observations, hierarchical regressions were used to examine the research model. Findings - Results support the idea that the strict Chinese regulatory regime allows some firms to access capital and debt markets for financing more than others. It was found that firms' internal financing abilities do not offer a significant advantage compared to external financing abilities; firms' abilities to raise capital from existing shareholders, the public and easy access to bank financing are related positively for an advantage on firm's competitiveness within a industry. Firms with the ability to offer shares to existing shareholders, issue non-convertible and convertible bonds and access to bank financing are sustainable in long-run. Research limitations/implications - This study focuses on sources of financial capability of Chinese listed firm impact on competitiveness and sustainability. It is context specific to a regulated market. Hence, it is necessary to replicate this study in other contexts. Practical implications - Implications include the need to mobilize external financial resources for small and privately-owned firms and to further reform security regulations to ensure fair competition and sustainability. Originality/value - The authors originally investigate the effect of sources of financial capability impact on firms' competitiveness and sustainability in a regulated market. The paper explains the relationships, and enhances the understanding of regulated capital market and existing literature.

Keyword :

Resource- and Industry-based views Intangible assets Sustainability China Financial capability Competitiveness

Cite:

Copy from the list or Export to your reference management。

GB/T 7714 Fonseka, M. M. , Tian, Gao-liang , Li, Liu-chuang . Impact of financial capability on firms' competitiveness and sustainability Evidence from highly regulated Chinese market [J]. | CHINESE MANAGEMENT STUDIES , 2014 , 8 (4) : 593-623 .
MLA Fonseka, M. M. et al. "Impact of financial capability on firms' competitiveness and sustainability Evidence from highly regulated Chinese market" . | CHINESE MANAGEMENT STUDIES 8 . 4 (2014) : 593-623 .
APA Fonseka, M. M. , Tian, Gao-liang , Li, Liu-chuang . Impact of financial capability on firms' competitiveness and sustainability Evidence from highly regulated Chinese market . | CHINESE MANAGEMENT STUDIES , 2014 , 8 (4) , 593-623 .
Export to NoteExpress RIS BibTex
连锁董事与并购绩效——来自中国A股上市公司的经验证据 CSSCI-C PKU
期刊论文 | 2013 , (6) , 112-122 | 南开管理评论
Abstract&Keyword Cite

Abstract :

本文以社会镶嵌理论为基础,选择2000-2011年并购公司和目标公司均是我国沪深两市A股上市公司的并购事件为样本,主要探索并购双方的连锁董事关系是否会影响并购绩效.研究发现,并购双方的连锁董事关系会减损并购公司、目标公司以及将二者作为一个整体考虑的并购后实体的并购绩效.进一步研究发现,当并购公司的公司治理质量较高时,这种减损作用会降低.当并购双方存在连锁董事关系时,目标公司更易接受股票作为并购支付方式.本文的研究成果对于解释我国证券市场的“并购损益之谜”提供了有益的启示.

Keyword :

并购支付方式 并购绩效 事件研究 连锁董事 公司治理质量

Cite:

Copy from the list or Export to your reference management。

GB/T 7714 田高良 , 韩洁 , 李留闯 . 连锁董事与并购绩效——来自中国A股上市公司的经验证据 [J]. | 南开管理评论 , 2013 , (6) : 112-122 .
MLA 田高良 et al. "连锁董事与并购绩效——来自中国A股上市公司的经验证据" . | 南开管理评论 6 (2013) : 112-122 .
APA 田高良 , 韩洁 , 李留闯 . 连锁董事与并购绩效——来自中国A股上市公司的经验证据 . | 南开管理评论 , 2013 , (6) , 112-122 .
Export to NoteExpress RIS BibTex
10| 20| 50 per page
< Page ,Total 5 >

Export

Results:

Selected

to

Format:
FAQ| About| Online/Total:3364/55062831
Address:XI'AN JIAOTONG UNIVERSITY LIBRARY(No.28, Xianning West Road, Xi'an, Shaanxi Post Code:710049) Contact Us:029-82667865
Copyright:XI'AN JIAOTONG UNIVERSITY LIBRARY Technical Support:Beijing Aegean Software Co., Ltd.