Zobrazeno 1 - 10
of 42
pro vyhledávání: '"Junxiong Fang"'
Autor:
Huihua He, Junxiong Fang
Publikováno v:
China Journal of Accounting Research, Vol 17, Iss 2, Pp 100357- (2024)
This paper explores the positive governance effects of the Procuratorate’s Public Interest Litigation System in China, which combines the powers of litigation and administrative supervision, on the quality of information disclosure by listed state-
Externí odkaz:
https://doaj.org/article/62236b66656e4fe8b59a81326dede57b
Autor:
Xuehang Yu, Junxiong Fang
Publikováno v:
China Journal of Accounting Research, Vol 17, Iss 1, Pp 100341- (2024)
This paper considers stock halts to study the impact of stock liquidity loss on the managerial learning effect based on stock prices. We examine stock halts’ impact on corporate innovation and find that discretionary halts hinder innovation. We als
Externí odkaz:
https://doaj.org/article/b2c18ef796204f4bbbb646c356320425
Autor:
Chuanhui Ma, Junxiong Fang
Publikováno v:
China Journal of Accounting Studies, Vol 11, Iss 4, Pp 719-755 (2023)
ABSTRACTBanking plays a crucial role as the most significant financial intermediary, and the effectiveness of its diversification strategy aimed at reducing individual bank systemic risk is a significant topic in both theory and practice. In this stu
Externí odkaz:
https://doaj.org/article/305aee7f38f84bdb85b2635e5fe36a1b
Autor:
Xuehang Yu, Junxiong Fang
Publikováno v:
China Journal of Accounting Studies, Vol 9, Iss 1, Pp 24-53 (2021)
The increasing number of discretionary stock halts, has attracted the attention of regulatory authorities and scholars. They have also become a significant obstacle to the internationalization of China's capital market. This article systematically ex
Externí odkaz:
https://doaj.org/article/a16db3409ff8450b9f81d5216b4fb737
Autor:
Xuehang Yu, Junxiong Fang
Publikováno v:
China Journal of Accounting Research, Vol 15, Iss 1, Pp 100222- (2022)
The tax credit rating mechanism was formally implemented in 2014. As an important tax collection and management innovation, it has attracted the attention of regulatory authorities and scholars. Different from the literature that directly examines co
Externí odkaz:
https://doaj.org/article/fb614a9e650541a980b843f2e0633342
Publikováno v:
Journal of Financial Research. 46:31-62
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::47cd3a97af97867fa2eae0935dd7f974
https://doi.org/10.1111/jfir.12306
https://doi.org/10.1111/jfir.12306
Publikováno v:
ACS Omega. 7:32457-32470
It is important to incorporate the effects of fluid-structure thermal coupling and the boundary conditions when calculating the thermal dynamics and response of progressive cavity pumps. This study develops a fluid-structure thermal coupling model of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e6507d56bd1faaddbb33da8651e7e7ca
https://doi.org/10.1021/acsomega.2c03957
https://doi.org/10.1021/acsomega.2c03957
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 30:30-55
This study examines how engagement signing auditors’ career concerns affect audit fees and audit quality. Based on a sample of listed companies in China, we find that audit fees and audit quality a...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2bf71497e4417c9e175ba678d5f34a25
https://doi.org/10.1080/16081625.2021.1947860
https://doi.org/10.1080/16081625.2021.1947860
Publikováno v:
2022 23rd International Conference on Electronic Packaging Technology (ICEPT).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d1e6bccc3741b63e1a2b799e97d86be3
https://doi.org/10.1109/icept56209.2022.9873175
https://doi.org/10.1109/icept56209.2022.9873175
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 50:100530
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1ea0c55cfdf469168390745f35c9ada3
https://doi.org/10.1016/j.intaccaudtax.2023.100530
https://doi.org/10.1016/j.intaccaudtax.2023.100530