Corporate life cycle and the accrual model: An empirical study based on Chinese listed companiesFrontiers of Business Research in China - Tập 4 - Trang 580-607 - 2010
Xudong Chen, Wendong Yang, Dengshi Huang
Based on data from China’s listed companies from 1998 to 2005, this paper investigates whether the incorporation of corporate life cycle variables into the accrual model improves the model’s explanatory power. Results of the empirical study show that the inclusion of corporate life cycle variables reduces the likelihood of both type I and II errors, and it also significantly improves the explanato...... hiện toàn bộ
Entry mode choice of Chinese enterprises: The impacts of country risk, cultural distance and their interactionsFrontiers of Business Research in China - Tập 5 - Trang 63-78 - 2011
Yuehua Xu, Songhua Hu, Xu’ang Fan
Recent years have witnessed a phenomenal growth in the number of Chinese enterprises “going global.” Drawing on three leading theoretical perspectives including the transaction cost theory, organizational capability theory and eclectic theory, this paper develops hypotheses to test how country risk and cultural distance are associated with entry mode choices of enterprises from China. Based on a s...... hiện toàn bộ
In search of the best human resource practices in chain stores in ChinaFrontiers of Business Research in China - Tập 1 - Trang 155-166 - 2007
Shanshi Liu, Gang Chao, Chow Irene Hau-siu
This paper is based on a recent survey of human resources (HR) practices from 83 chain stores in China. It differentiated managerial staff and operating employees according to different types of HR configurations. It also identified high and low adoption based on bundling of HR practices using cluster analysis. The impact of HR practices alignment on enhancing firm performance was evaluated using ...... hiện toàn bộ
Critical audit matters and stock price crash riskFrontiers of Business Research in China - Tập 15 - Trang 1-25 - 2021
Xiaoqiang Zhi, Zuming Kang
Using manually collected data on the number and category of critical audit matters (CAMs) in the period 2016–2017, we investigate the hitherto unexplored questions of whether CAMs affect firm-specific crash risk, how CAMs influence crash risk in the Chinese capital market, and recognize CAMs that contain incremental information. Our findings are as follows: (1) Crash risk decreases after implement...... hiện toàn bộ
Product market competition, board structure, and disclosure qualityFrontiers of Business Research in China - Tập 5 - Trang 291-316 - 2011
Minghui Teng, Changqing Li
This paper empirically investigates the mechanism through which product market competition (PMC) affects disclosure quality of listed companies. Based on a sample of listed companies with disclosure quality report from Shenzhen Stock Exchange during 2003–2008, PMC is found to display a U-shaped relationship with disclosure quality, which demonstrates the strategic effect of PMC on disclosure quali...... hiện toàn bộ
Effects of advertising strategy on consumer-brand relationships: A brand love perspectiveFrontiers of Business Research in China - Tập 3 - Trang 599-620 - 2009
Jun Pang, Hean Tat Keh, Siqing Peng
This research investigates the effects of advertising strategy, that is, rational advertising and emotional advertising, on brand love. Based on the consumer-brand relationship literature, brand love is defined as a reciprocal, dynamic, multiplex, and purposive relationship between satisfied consumers and their brands, and has three key components: brand intimacy, brand passion, and brand commitme...... hiện toàn bộ
Related party transactions, benefits of control and earnings qualityFrontiers of Business Research in China - Tập 2 - Trang 187-203 - 2008
Yan Tong, Huacheng Wang
Controlling shareholders pursue benefits of control (private benefits and shared benefits) via related party transactions, which result in different levels of earnings quality. Using data from all A-share listed companies in Shenzhen and Shanghai stock markets in the year 2001 and 2002, we found that when the share ratio of controlling shareholder is less than 50%, they prefer pursuing private ben...... hiện toàn bộ