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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...
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 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...
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...
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...

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