Exploring the Nonlinear Effect of Intellectual Capital on Financial Performance: Evidence from Listed Shipping Companies in China by Jian Xu, Yi Zhang

“…The study’s objective is to explore the nonlinear effect of IC and its components on financial performance (FP) of China’s listed shipping companies over a six-year period (2014–2019). …”
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Intellectual Capital and Firm Performance in the Context of Venture-Capital Syndication Background in China by Yuzhong Lu, Zengrui Tian, Guillermo Andres Buitrago, Shuiwen Gao, Yuanjun Zhao, Shuai Zhang

“…The data were collected from VCS-backed and listed firms in China during 2014 to 2018 applying the pooled OLS model for hypotheses test, Generalized Method of Moments (GMMs) to reduce endogeneity and unobserved factor control, and also return on equity (ROE) instead of ROA for the robustness test. …”
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Corporate digital transformation and carbon emission intensity: Empirical evidence from listed companies in China. by Pengyu Yang, Kejia Guo, Jing Jia, Yulin Yin

“…Utilizing a dataset from A-share listed companies in China from 2007 to 2021, this paper investigates the direct impact, underlying mechanism and driving effect of enterprise digital transformation on carbon emission intensity. …”
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Corporate financial strategies and performance: Insights from China’s Shanghai Stock Exchange by Ronald Ebenezer Essel

“…This study investigated the impact of corporate financial strategies-(CFSs) on the performance of companies listed on the Shanghai Stock Exchange-(SSE) from 2010-2023, analyzing data from 2,269 firms, yielding 31,766 balanced firm-year observations. …”

Can enhanced CSR quality reduce the cost of debt capital? An empirical analysis of CEO expertise and non-financial reporting practices in China by Oleh Pasko, Yang Zhang, Nelia Proskurina, Vadym Sapych, Yelyzaveta Mykhailova

“…Utilizing data from the China Stock Market & Accounting Research Database (CSMAR) and HEXUN, the study analyzes CSR disclosures and financial data of 7,123 firm-year observations of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2012 to 2020. …”
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Director Networks and Cost of Equity Capital: Based on “Busy Director Hypothesis” Analysis by Sai Qiu, Xin Sun

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The Impact of Capital Structure on the Performance of Chinese E-Commerce Industry Companies (2013–2019 Panel Data) by Meng-Yao Zhang, Li-Wei Lin, Huei-Ping Chen, Xuan-Ze Zhao

“…This research examined how to estimate performance in China’s e-commerce industry, by taking 2013–2019 e-commerce listed companies as the research samples and using an empirical research method to study the relationship between capital structure and firm performance. …”
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Mechanisms of corporate digital transformation on asymmetric capital structure adjustment—the mediating role of information asymmetry and financial stability by Jin Li, Zijian Li

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ESG disagreement and corporate debt maturity: evidence from China by Kangqi Jiang, Jie Zhang, Mengling Zhou, Zhongfei Chen

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The equivalent value (EV)-based workload assessment of primary healthcare workers in Beijing, China by Shasha Yuan, Tao Yin, Naijie Weng, Zheng Wang, Delu Yin

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Does the social credit system construction reduce enterprises' overinvestment? quasi-natural experimental evidence from China. by Guozhen Zhang, Yurui Xia, Yiting Xie, Yuanxiang Dong

“…This study selected Shanghai and Shenzhen A-share listed companies for 2012-2023 as samples and used the pilot reform of China's social credit system as a quasi-natural experiment to test the impact and mechanisms of the construction of the social credit system on enterprises' overinvestment. …”
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The temporal variation of CH4 emissions embodied in Chinese supply chains, 2000–2020 by Jiaxi Wu, Mengxin Chen, Xialing Sun, Zheng Meng

“…Abstract Although the issue of embodied pollutants in China’s supply chains has garnered increasing attention, the dynamic changes occurring within them are unclear. …”
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Financial Modeling of Common Institutional Ownership’s Governance Effect on Corporate Leverage Manipulation by Shiqi Liu, Xiaoyu Wang, Cong Li, Yuchen Zhang

“…We also find that common institutional ownership can significantly reduce corporate leverage manipulation by improving internal capital management capabilities and external audit environment. …”
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Does the reform of the phased reduction of the pension insurance contribution rate benefit the labor income share of enterprises? by Chengqiang Dou, Ying Liu

“…IntroductionThis paper develops a theoretical model to clarify the mechanisms by which pension insurance contribution rate affects the labor income share of enterprises and conducts empirical validation.MethodsUtilizing a difference-in-differences approach, this paper analyzes data from China’s A-share listed companies from 2013 to 2018 to examine the impact and mechanism of the phased reduction of the pension insurance contribution rate on enterprise labor income share.Results and discussionThe phased reduction of the pension insurance contribution rate is beneficial for increasing enterprise labor income shares, with significant variations observed across regions and enterprise ownership types. …”
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Research on the impacts and mechanisms of digital strategy on corporate innovation investment by Dong Yang, Huayu Shen

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Financial Distress Warning: An Evaluation System including Ecological Efficiency by Shuang Wu, Hui Zhang, Yuan Tian, Liyuan Shi

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Correlation Analysis between Stock Price and Accounting Profit Based on a Vector Autoregressive Model by Yanlin Guo

“…Then, this paper analyzes the accounting profitability of listed companies in China from static and dynamic perspectives. …”
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The Dynamic Effect of Public Information on Liquidity: From the Perspective of Limited Attention by Tao Bing, Yian Cui

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Financial Openness, Bank Systematic Risk, and Macroprudential Supervision by Yanling Chen, Liangyu Deng, Chengliang Peng

“…This paper uses the quarterly data of 37 listed banks in China from 2010 to 2022 to explore the relationship between financial openness and systemic risk of the banking system, the mechanism of action, and the moderating effect of macroprudential policy on the two. …”
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It's dark under the lamp? The moderating role of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment. by Qiandan Deng

“…The research employs an empirical research method and utilizes a sample of A-share listed companies in China that have signed performance compensation commitment agreements from 2007 to 2022. …”
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