Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Yamin Zeng"'
Publikováno v:
Energies, Vol 12, Iss 12, p 2416 (2019)
Electronic Capacitive Voltage Transformer (ECVT), connecting the transmission system and measuring device, is the key equipment of digital substation in the distribution network. Its frequency characteristics and the rapid transient response performa
Externí odkaz:
https://doaj.org/article/0b30a250ede345eaac3c0045175ca99d
Publikováno v:
Accounting Forum. 45:338-362
Previous studies of corporate tax avoidance have focused exclusively on corporate income tax, an important tax for US firms in particular. Value added tax (VAT), which is a significant tax in other...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7e3f067c5c2907b30d1ca60f6e3c6591
https://doi.org/10.1080/01559982.2021.1949180
https://doi.org/10.1080/01559982.2021.1949180
Publikováno v:
Accounting Horizons. 35:167-192
SYNOPSIS Using Chinese data of key audit matters (KAM) reports, this study assesses whether the KAM rule improves audit quality and how KAM disclosures relate to audit quality. With textual analysis, we evaluate disclosure characteristics in detail a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::786ef13e806013201de2eec886347944
https://doi.org/10.2308/horizons-19-189
https://doi.org/10.2308/horizons-19-189
Publikováno v:
Emerging Markets Review. 38:389-403
This paper examines whether the strengthening of board monitoring at the level of the ultimate parent company reduces their expropriation from the listed subsidiaries. Using a quasi-natural experiment in China, we find that a high presence of outside
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::894d34243b340eaee4c47201c2b9eaf2
https://doi.org/10.1016/j.ememar.2018.11.002
https://doi.org/10.1016/j.ememar.2018.11.002
Publikováno v:
Energies
Volume 12
Issue 12
Energies, Vol 12, Iss 12, p 2416 (2019)
Volume 12
Issue 12
Energies, Vol 12, Iss 12, p 2416 (2019)
Electronic Capacitive Voltage Transformer (ECVT), connecting the transmission system and measuring device, is the key equipment of digital substation in the distribution network. Its frequency characteristics and the rapid transient response performa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c387ee2137d17d9cd0b0fb101061c984
Publikováno v:
Accounting & Finance.
Using government‐led board reform as a quasi‐natural experiment, we find that board reform at Chinese state controlling shareholders significantly alleviates overinvestment at their listed subsidiaries. The positive role of board reform in reduci
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7816f99d1a1d25c95a3c496008d0ea53
https://doi.org/10.1111/acfi.12443
https://doi.org/10.1111/acfi.12443
Publikováno v:
Journal of Accounting and Public Policy. 35:592-608
We examine the value relevance of alleged corporate bribery expenditure implied by accounting information. Existing studies have generated mixed evidence regarding the impact of corporate bribery on firms, and often rely on survey-based data that cou
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6f102c171aee39d37f46fbe5d73cd6a5
https://doi.org/10.1016/j.jaccpubpol.2016.06.009
https://doi.org/10.1016/j.jaccpubpol.2016.06.009
Autor:
Yamin Zeng, Junsheng Zhang
Publikováno v:
China Journal of Accounting Studies. 3:158-179
The paper examines loan accessibility for foreign-invested enterprises (FIEs) in the Chinese credit market. We find that FIEs receive more favourable terms when borrowing from banks, even compared with state-owned enterprises (SOEs). First, FIEs have
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::35e26661ccd582129900a8cfaff0ffd9
https://doi.org/10.1080/21697213.2015.1005563
https://doi.org/10.1080/21697213.2015.1005563
Publikováno v:
Corporate Governance: An International Review. Jan2011, Vol. 19 Issue 1, p25-40. 16p.
Publikováno v:
Asia-Pacific Journal of Financial Studies. 40:240-260
This study aims to investigate the role that institutional investors played exploiting the split share structure reform launched in 2005 in China. Since that time, non-tradable majority shareholders have had to compensate minority tradable shareholde
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e546c04c6332513bf97b0cd129ce028
https://doi.org/10.1111/j.2041-6156.2011.01041.x
https://doi.org/10.1111/j.2041-6156.2011.01041.x