This paper investigates whether attitudes towards gambling help explain the occurrence of
stock price crashes in China. By using a province's per capita welfare lottery sales as a …

This study examines the relation between earnings management and block ownership of
same‐industry peer firms by a common set of institutional investors (common institutional …

We examine the collusion effects of multiple large shareholders (MLS) on corporate ESG
performance. Using a sample of Chinese listed firms for 2010–2020, we find that firms with …

As an important breakthrough in coordinating economic, social, and ecological benefits,
green innovation has received wide attention from governments, firms, and the public …

This paper examines the impact of multiple blockholders on earnings management when
the main conflict of interest is between controlling shareholder and other shareholders …

Using a large sample of Chinese listed firms from 2003 to 2018, we examine the effect of
multiple blockholders on corporate financialization. We find that the existence of other large …

The effectiveness of the company's financial reporting system depends on the audit's quality.
In this context, the current study examines the role of accounting and financial expertise …

We examine the impact of China's anti‐corruption campaign on firm‐level financial reporting
quality (FRQ). As an important component of the anti‐corruption campaign, in October …

This study conducts the first analysis of the association between earnings management (EM)
and corporate site visits. Results show that a corporate's accrual-based EM is negatively …

This paper investigates the impact of local CEOs on corporate maturity mismatch. We find
that local CEOs can significantly mitigate the issue of corporate maturity mismatch, mostly by …