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Independent Directors' Dissent on Boards:Evidence from Listed Companies in China
Corporate Governance Independent Directors China Asia
2015/4/28
In this paper, we examine the circumstances under which so-called "independent" directors voice their independent views on public boards in a sample of Chinese firms. First, we ask why independent dir...
Social Responsibilities and Evaluation Indicators of Listed Companies in the Perspective of Interest Groups
Listed Companies Social Responsibility Interest Group Evaluation Indicator
2013/2/20
With advocating scientific outlook on development and building a harmonious society, China has paid more and more attention to corporate social responsibilities, which mean that companies should fulfi...
The voluntary disclosure of the value added statement in annual reports of Italian listed companies
value added statement annual reports voluntary disclosures Italian listed companies
2014/4/1
The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic m...
Board Characteristics and Capital Structure: An Empirical Study on China’s Private Listed Companies
private listed companies board of directors capital structure South China University of Technology
2007/7/4
Board of directors is one of the important parts of the corporate internal governance mechanism. Using panel data from 144 China’s private listed companies during 2001——2003, this paper empirically st...
The Audit Opinion of Earnings Management in Listed Companies of China
earnings management financial sensitive zones financial sensitive accounts audit opinion
2007/7/4
The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed com...
Dividend Payout Tendency in Chinese Listed Companies
Dividend policy Dividend payout tendency logistical model
2007/4/10
This paper puts first time forward the concept of dividend payout tendency, which is the difference between the utility of paying dividend and the utility of not paying dividend. We use logistical mod...