Zobrazeno 1 - 10
of 17
pro vyhledávání: '"Deren Xie"'
Free cash flow productivity among Chinese listed companies: A comparative study of SOEs and non-SOEs
Publikováno v:
China Journal of Accounting Research, Vol 16, Iss 3, Pp 100315- (2023)
This paper investigates the free cash flow productivity of SOEs compared with non-SOEs and examines its possible determinants. We find that SOEs have slightly weak free cash flow productivity but significantly stronger than non-SOEs. Similar performa
Externí odkaz:
https://doaj.org/article/3a26cb1f00394fbb8f8eef3d16ffd124
Publikováno v:
China Journal of Accounting Studies, Vol 10, Iss 1, Pp 1-25 (2022)
Information is key to decision-making and is a major determinant of investment performance. We hypothesise that as analysts are constrained by their research resources, they collect information with more externalities. Measuring information externali
Externí odkaz:
https://doaj.org/article/3d9846edecd4446c8793ec57641503ba
Autor:
Deren Xie, Mengyu Zhang
Publikováno v:
China Journal of Accounting Research, Vol 14, Iss 4, Pp 100207- (2021)
Based on a sample of share pledging by the controlling shareholders of A-share listed firms, we investigate whether pledge risk is matched between pledgees and pledgers in China’s share pledge market. The results show that, compared with broker ple
Externí odkaz:
https://doaj.org/article/2a962355a6e2431cace172daada2d7ea
Autor:
Ziwen Jiang, Deren Xie
Publikováno v:
Abstract and Applied Analysis, Vol 2012 (2012)
We present a linear backward Euler fully discrete finite volume method for the initial-boundary-value problem of purely longitudinal motion of a homogeneous bar and an give optimal order error estimates in L2 and H1 norms. Furthermore, we obtain the
Externí odkaz:
https://doaj.org/article/f5a86f7f07284e4e9bc275e58fd1f7b9
Publikováno v:
Abacus. 59:32-75
Are Dividends All for Rewarding Investors? Evidence from Payouts Induced by Return on Equity Targets
Publikováno v:
China Journal of Accounting Studies. 8:470-494
Dividends have long been perceived as a way for firms to reward investors. However, managers are likely to inflate return on equity (ROE) by paying out dividends because doing so reduces owners’ eq...
Publikováno v:
China Journal of Accounting Studies. 7:270-291
This paper studies the real effect of the party organization of Communist Party of China (hereafter, CPCPO) on the privately controlled listed companies’ governance from the perspective of earnings...
Autor:
Deren, Xie1 xiedr@sem.tsinghua.edu.cn, Ke, Liao2
Publikováno v:
China Journal of Accounting Studies. Jun2018, Vol. 6 Issue 2, p109-119. 11p.
Autor:
Deren Xie, Dengjin Zheng
Publikováno v:
The Routledge Companion to Accounting in China ISBN: 9781315558899
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::481963cbaf1b332430af53c280abbe9f
https://doi.org/10.4324/9781315558899-5
https://doi.org/10.4324/9781315558899-5
Publikováno v:
SSRN Electronic Journal.
A controlling shareholder can pledge shares to secure personal loans while retaining control of the firm, but share pledging increases the risk of a margin call and the possibility of losing control of the firm. We investigate how share pledging by c