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China Journal of Accounting Research
Scopus
ISSN 1755-3091 · Elsevier · 376 artikel di indeks
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Artikel Jurnal
Artificial intelligence disclosure and the value relevance of earnings
This study investigates the effect of AI disclosure on the value relevance of earnings using Chinese listed companies from 2013 to 2022. We find that AI disclosure significantly enhances earnings’ value relevance. Mechanism tests show that AI disclosure increases firms’ earnings quality and boosts…
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Corporate governance in central state-owned enterprises: two decades of institutional evolution and research evidence
Central state-owned enterprises (CSOEs)—a dominant force in China’s national economy—must balance government authority with market mechanisms, while reconciling national interests with firm-level performance. Meanwhile, to ensure competitiveness and efficiency in the market while fulfilling state…
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The impact of global major customers on corporate carbon disclosure: a quasi-natural experiment from Apple’s supply chain in China
This study investigates whether and how global major customers affect corporate carbon disclosure. Leveraging the unique quasi-natural experiment of Apple’s supply chain from 2008 to 2023 in China, we employ a difference-in-differences design and examine the impact of major customers on suppliers’…
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Top-down monitoring and investment efficiency in state-owned enterprises: evidence from a quasi-natural experiment
Despite their global presence, state-owned enterprises’ (SOEs) corporate governance has received less attention than that of non-SOEs. Using China’s central inspection team (CIT) visits as a quasi-natural experiment, we examine how central government monitoring influences local SOEs’ investment…
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The transmission effect of local government fiscal burdens: Evidence from commercial credit
We investigate how local government fiscal pressure is transmitted to corporate commercial credit provision. Heightened fiscal pressure significantly reduces firms’ net commercial credit supply. Mediation analysis reveals three transmission channels: expanded debt issuance crowds out corporate loan…
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The environmental externality of peer performance
This paper investigates the impact of peer performance on firms’ pollution emissions using establishment-level pollution emissions data of Chinese listed firms. The empirical results show that managers increase pollution emissions intensity to save costs in response to performance pressure from…
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How does the U.S. Entity List affect the narrative information disclosure strategies of Chinese firms?
Against the backdrop of volatile global trade and the expanding U.S. Entity List targeting Chinese enterprises, this study examines how firms adjust their narrative disclosures in response to external trade policy risks, specifically, the strategic choice between opacity and explicitness. Using…
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Green transformation along the supply chain: Spillover effects from backward vertical partnerships
This paper employs natural language processing to construct a firm-level green-transition score and examines how downstream companies’ greening shapes upstream suppliers’ environmental upgrading. Our findings demonstrate that downstream firms’ green transition exerts significant positive spillovers…
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The flow of textual risk information along the supply chain: Evidence from supplier analysts’ forecasts
This paper investigates how customers’ textual risk information flows along the supply chain and affects supplier analysts’ behavior. We find that the greater the disclosure of customers’ textual risk, the lower the analysts’ forecast errors. Further distinguishing customers’ risk disclosures into…
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Merger and acquisition prediction based on deep learning with attention mechanism
This study proposes a novel attention-based deep neural network (AttDNN) model specifically designed for predicting mergers and acquisitions (M&A). The model extends existing deep learning frameworks by incorporating M&A-specific features, regularization layers, and an attention mechanism that…
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Can government procurement increase the labor share? Evidence from China
This paper examines the effect of government procurement on the firm-level labor share in China. Using manually collected local government contract data matched with A-share non-financial listed firms from 2015 to 2023, we find that firms receiving government procurement contracts experience…
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Executives’ poverty experience and internal and external pay disparities: Evidence from China
We show that executives’ early-life poverty experiences reduce both internal (executive–employee) and external (executive–peer) corporate pay disparities. Three mechanisms drive this effect: increased risk aversion in poverty-exposed executives, strategic avoidance of negative media coverage to…
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Fund cliques and firms’ information environment: information efficiency or noise trading?
Fund cliques (i.e., mutual funds holding the same stocks) are a common feature of global financial markets, raising the question: How do fund cliques shape firms’ information environment? Do they improve information efficiency or amplify noise trading? Using a sample of Chinese A-share listed…
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The political economy of mandatory disclosure: a literature review
Reviewing the literature on mandatory corporate disclosure from a political economy perspective, we synthesize the classic justifications for disclosure regulations while emphasizing why voluntary disclosure often fails to achieve socially efficient transparency. We also highlight how legal…
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Corporate culture and supply chain resilience
Traditional cultural institutions may substantially enhance resilience amid escalating economic uncertainty and geopolitical tensions that amplify vulnerabilities in corporate supply chains. We measure firm-level exposure to Confucian influence based on the number of nearby Confucian temples and…
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The smart manufacturing revolution: how industrial robotics reshape supplier networks
Supplier diversification is a crucial corporate strategy for ensuring uninterrupted production and secure supply chains. This study investigates how industrial robots reshape corporate suppliers’ allocation strategies. Using data from China’s A-share listed firms during 2012–2022, we find that…
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Scenario disclosure and market expectations: insights from earnings conferences via large language models
A scenario described vividly and in detail is more easily imagined, leading individuals to overestimate the likelihood of its occurrence. We leverage a novel large-language-model (LLM) framework to analyze management speech style during unstructured earnings conferences and construct quantitative…
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Can digital innovation be a new driver of corporate sustainability?
Digital innovation enables firms to build competitive advantages and achieve sustainability. Based on data from Chinese A-share listed firms from 2014 to 2023, we explore the impact of digital innovation on corporate sustainability and the moderating effect of economic policy uncertainty. We find…