China Journal of Accounting Studies, Volume 12, Issue 1 (2024)

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China Journal of Accounting Studies, Volume 12, Issue 1 (2024)

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Research Article

Article
Construction of transportation infrastructure and the mixed ownership reform of state-owned enterprises: based on the perspective of high-speed rail opening
Xinxiao Ma, Xiaochen Dou & Taijie Tang
Pages: 1-24
Published online: 13 May 2024
AbstractforConstruction of transportation infrastructure and the mixed ownership reform of state-owned enterprises: based on the perspective of high-speed rail opening | Full Text | References | PDF (381.8 KB) | EPUB
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Article

Article
Government audit supervision and enterprise mergers and acquisitions
Shangkun Liang, Weizhi Xue & Nan Lin
Pages: 25-46
Published online: 09 Aug 2023
AbstractforGovernment audit supervision and enterprise mergers and acquisitions | Full Text | References | PDF (673.8 KB) | EPUB
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Research Article

Article
Targeted poverty alleviation and corporate investment in poor counties: an empirical analysis from the geographical distribution of new subsidiaries of listed firms
Bofu Deng, Taiwei Wang, Cunjie Tao & Li Ji
Pages: 47-70
Published online: 30 Oct 2023
AbstractforTargeted poverty alleviation and corporate investment in poor counties: an empirical analysis from the geographical distribution of new subsidiaries of listed firms | Full Text | References | PDF (1.8 MB) | EPUB
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Article
Categorical listing criteria, co-investment system and growth manipulation: empirical evidence based on the implementation of the registration system of STAR market
Yunlong Ye, Hong Hong, Dingwen Wu & Tong Sun
Pages: 71-105
Published online: 09 Apr 2024
AbstractforCategorical listing criteria, co-investment system and growth manipulation: empirical evidence based on the implementation of the registration system of STAR market | Full Text | References | PDF (1 MB) | EPUB
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Article
Does NEEQ’s tiered system enhance corporate labour share？
Xuanyu Jiang, Zhen Gu & Yuemiao Yang
Pages: 106-139
Published online: 08 Jan 2024
AbstractforDoes NEEQ’s tiered system enhance corporate labour share？ | Full Text | References | PDF (1.3 MB) | EPUB
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Article
Commercial bank digital transformation, information costs, and corporate financial constraints
Xiaoxi Li, Qinger Zhong & Guochao Yang
Pages: 140-163
Published online: 02 Apr 2024
AbstractforCommercial bank digital transformation, information costs, and corporate financial constraints | Full Text | References | PDF (1.5 MB) | EPUB
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Article
Corporate digital transformation and safety production performance: empirical evidence from A-share listed companies
Changli Zeng, Yongliang Wu & Min Zhang
Pages: 164-198
Published online: 07 Jan 2024
AbstractforCorporate digital transformation and safety production performance: empirical evidence from A-share listed companies | Full Text | References | PDF (568.2 KB) | EPUB
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Article
CSRC’s random inspection and capital market information efficiency: an empirical evidence from stock price synchronicity
Xue Xia, Fei Teng, Liping Xu & Yu Xin
Pages: 199-222
Published online: 10 Jan 2024
AbstractforCSRC’s random inspection and capital market information efficiency: an empirical evidence from stock price synchronicity | Full Text | References | PDF (712 KB) | EPUB
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Back Matter

Reviewers in 2023
Pages: 223-224
Published online: 13 Jun 2024
CitationforReviewers in 2023 | Full Text | PDF (91.7 KB) | EPUB
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