Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Qianhua Lei"'
Publikováno v:
China Journal of Accounting Research, Vol 16, Iss 1, Pp 100293- (2023)
We test whether differences in the background characteristics of firms’ chairperson and CEO can reduce management agency costs. We find that when the chairperson is older, has a higher level of education, and has more overseas experience than the C
Externí odkaz:
https://doaj.org/article/9305f04fe15140e9a02431992cf4e329
Publikováno v:
China Journal of Accounting Research, Vol 12, Iss 4, Pp 411-430 (2019)
Few studies have focused on the role of non-CEO top manager inside directors in corporate governance, especially in the context of emerging countries. Despite their tendency to be subject to CEOs, non-CEO top manager inside directors can counterbalan
Externí odkaz:
https://doaj.org/article/7dc2565776a846ea931537f32e84707c
Publikováno v:
Emerging Markets Finance & Trade. May2024, Vol. 60 Issue 6, p1106-1117. 12p.
Publikováno v:
Pacific Accounting Review. 35:105-125
Purpose With the development of the economy, an increasing number of listed companies form subsidiaries in China. Though the increase in the number of subsidiaries affects the hierarchical structure and risk of conglomerates, few studies relate the h
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fe2223b3a80193e4077572ffa8db09aa
https://doi.org/10.1108/par-07-2021-0120
https://doi.org/10.1108/par-07-2021-0120
Publikováno v:
Applied Economics Letters. 30:843-849
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bc5baab4b8124e0a18f07905915e5c15
https://doi.org/10.1080/13504851.2022.2026867
https://doi.org/10.1080/13504851.2022.2026867
Autor:
Huili Chen, Qianhua Lei
Publikováno v:
Emerging Markets Finance and Trade. 55:1091-1108
This article examines how the corporate governance boundary affects corporate investment efficiency. The empirical results based on Chinese listed companies suggest that the expansion of the corpor...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::19b6b3e8f3a86bb14e18d623c7c0694e
https://doi.org/10.1080/1540496x.2018.1526078
https://doi.org/10.1080/1540496x.2018.1526078
Publikováno v:
Applied Economics Letters. 26:1294-1300
This paper is the first to adopt longitudinal data analysis methods, such as the Kaplan-Meier survival analysis model, hierarchical linear model and Cox proportional hazards regression model, to investigate the relationship between large shareholders
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::753b1c14a46538dc27f4ec34cc76c45f
https://doi.org/10.1080/13504851.2018.1558328
https://doi.org/10.1080/13504851.2018.1558328
Publikováno v:
China Journal of Accounting Research, Vol 12, Iss 4, Pp 411-430 (2019)
Few studies have focused on the role of non-CEO top manager inside directors in corporate governance, especially in the context of emerging countries. Despite their tendency to be subject to CEOs, non-CEO top manager inside directors can counterbalan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a886124eb57f9e0e535291dc1edb7299
https://hdl.handle.net/10419/241807
https://hdl.handle.net/10419/241807
Autor:
Qianhua Lei
Publikováno v:
China Journal of Accounting Research, Vol 6, Iss 4, Pp 287-300 (2013)
This paper examines the relationship between accrual components and stock trading costs in China and finds that both abnormal and normal accruals are associated with these costs. Moreover, negative accruals, both abnormal and normal, have a greater i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::579f5aa61df6a43e93938ed7da2f2ccc
http://www.sciencedirect.com/science/article/pii/S1755309113000397
http://www.sciencedirect.com/science/article/pii/S1755309113000397
Publikováno v:
Journal of Accounting and Public Policy. 32:147-172
We study the relationship between governance and liquidity when the agency costs of entrenched management and self-serving controlling shareholders are present. Using a sample of Chinese firms, we show a positive relationship between governance and l
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::173abf86b03789b2621f11d7c6184d90
https://doi.org/10.1016/j.jaccpubpol.2013.02.008
https://doi.org/10.1016/j.jaccpubpol.2013.02.008