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【With the same tag:【random inspection】 Found 2 articles】 /Page Order by: Asce Desc

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| F275

Financial and Accounting Supervision by the Government and Enterprise Cost Stickiness: Evidence from the Random Inspection of Accounting Information Quality by the Ministry of Finance

Yuan Lu, Wang Jisen, Pan Jun, et al

In recent years, the Ministry of Finance has consistently strengthened financial and accounting supervision in alignment with China’s economic development stage and policy objectives. Fin...

First published at: Feb 03, 2026

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doi:10.16538/j.cnki.jfe.20250506.101

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 124 - 138

| F275；F832.51

The CSRC’s Random Inspection System and Goodwill Impairments of Listed Companies

Hu Guoqiang, Sun Wenxiang, Hou Congcong

Listed companies in China commonly exhibit insufficient or delayed recognition of goodwill impairments (GI). While the China Securities Regulatory Commission (CSRC) plays a vital role in p...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20250225.202

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 110 - 124

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