Articles with the same tag -- Department of Academic Journals, SUFE

| F239.4;F832.51

Local Audit System Reform: “Governance Supervision” or “Laissez-faire”? Empirical Evidence from the Reliability of Performance Commitments in the M&A of Local SOEs

Wang Xinxin, Zhang Shumin, Dou Wei

In China, local audit institutions accept the “dual leadership” from local governments and higher-level audit institutions, which makes it difficult to fully and independently implement ...

First published at: Feb 01, 2023

View: HTML | PDF | Download PDF(944.9 KB) | ESI

doi:10.16538/j.cnki.jsufe.2023.01.004

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 01, pp. 49 - 63

| F239.4;F275

Can Critical Audit Matter Disclosure Inhibit the Tunneling of Controlling Shareholders? Evidence from Tunneling Critical Matters

Yao Youfu

The tunneling of controlling shareholders has always been an important topic in the field of corporate governance and capital market supervision. Since January 1, 2018, listed companies in...

First published at: Oct 01, 2022

View: HTML | PDF | Download PDF(749.5 KB) | ESI

doi:10.16538/j.cnki.jsufe.2022.05.007

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 92 - 107

CORPORATE GOVERNANCE | F270

Does Media Coverage Supervise Large Shareholders’ Illegal Reduction?

Wu Xiancong, Zheng Guohong

Taking the listed companies from 2012 to 2018 as the original sample, this paper manually collects the data of illegal reduction of large shareholders, and uses the PSM method to match the...

First published at: Nov 20, 2021

View: HTML | PDF | Download PDF(719.2 KB) | ESI

doi:10.16538/j.cnki.fem.20210921.203

Foreign Economics & Management, Vol. 43, Issue 11, pp. 86 - 103

CORPORATE GOVERNANCE | F270

Multiple Large Shareholders and Audit Pricing: Evidence from Chinese Family Companies

Niu Ruiyang, Chen Lin, Li Ruitao, et al

Multiple large shareholders （MLS） are a general ownership phenomenon in the global capital market. In the traditional context of corporate governance, non-controlling large shareholders ...

First published at: Jun 20, 2021

View: HTML | PDF | Download PDF(684.1 KB) | ESI

doi:10.16538/j.cnki.fem.20210315.202

Foreign Economics & Management, Vol. 43, Issue 06, pp. 57 - 73

| F275

Stock Pledge of Block Shareholders and Manipulation of Stock Trading Halt: Evidence from a Wave Event of Stock Trading Halt

Luo Jinhui, Xiang Yuangao, Jin Sijing

The original intention of the trading halt system is to provide investors with sufficient time to reassess asset prices when important information appears, thus reducing information asymme...

First published at: Jul 01, 2020

View: HTML | PDF | Download PDF(1313.2 KB) | ESI

doi:10.16538/j.cnki.jfe.2020.07.009

Journal of Finance and Economics, Vol. 46, Issue 07, pp. 122 - 137

| F270

Will CEOs Profit from Multiple Major Shareholders’ Equity Balance? Empirical Evidence from CEO Overcompensation

Zhao Guoyu

This paper analyzes the cost of the corporate governance of multiple major shareholders from the perspective of executive overcompensation. Based on the data of Chinese listed companies fr...

First published at: Aug 01, 2019

View: HTML | PDF | Download PDF(765.3 KB) | ESI

doi:10.16538/j.cnki.fem.2019.08.010

Foreign Economics & Management, Vol. 41, Issue 08, pp. 126 - 139

| F832

The Exit Threat and Corporate Governance：From the Perspective of Earnings Management

Chen Kejing

The threat is a common game between stakeholders, forcing the other to make a concession by exerting pressure, and then affecting the equilibrium strategy of the game. In corporate governa...

First published at: Nov 01, 2018

View: HTML | PDF | Download PDF(1169.8 KB) | ESI

doi:10.16538/j.cnki.jfe.2018.11.002

Journal of Finance and Economics, Vol. 44, Issue 11, pp. 18 - 32

| F270

Shareholding of Large Blockholders and Firm Litigation Risks: An Empirical Study Based on Chinese Listed Companies

Zhao Kangsheng, Zhou Ping, Lin Nan

Firms' engagement in litigation is an unusual incident which might incur not only serious financial losses but also several problems such as damage of firm reputation, losses of customers ...

First published at: Jan 20, 2017

View: HTML | PDF | Download PDF(662.9 KB) | ESI

doi:10.16538/j.cnki.fem.2017.01.007

Foreign Economics & Management, Vol. 39, Issue 01, pp. 84 - 95

| F270

Heterogeneity of Institutional Investors, Features of Ultimate Controllers and Large Shareholders' Tunneling: Based on the Related-party Transactions

Wu Xiancong, Zhang Jian, Hu Zhiying

The conflicts of interests between large and small shareholders emerge and constantly involve along with the development of modern enterprises. And unfair transactions by big stockholders ...

First published at: Jun 01, 2016

View: HTML | PDF | Download PDF(682.3 KB) | ESI

doi:10.16538/j.cnki.fem.2016.06.001

Foreign Economics & Management, Vol. 38, Issue 06, pp. 3 - 20

The Motives and Effects of Large Shareholders' Increase in Shareholdings

View: HTML | PDF | Download PDF(6971.3 KB) | ESI

Journal of Finance and Economics, Vol. 40, Issue 12, pp. 4 - 14