Reform of state-owned capital authorised operation system and expense stickiness: evidence from state-owned listed companies

This study examines how state-owned capital investment and operation companies (SCIOCs), a key reform of China’s state-owned capital authorised operation system with a foucs on managing capital, influence firms’ expense stickiness. Using a staggered difference-in-differences approach with data from...

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Bibliographic Details
Main Authors: Jinkang Zhang, Xiaofeng Quan
Format: Article
Language:English
Published: Taylor & Francis Group 2025-04-01
Series:China Journal of Accounting Studies
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2025.2487550
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