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This paper investigates the influence of internal control on executive pay-performance sensitivity in public welfare SOE and commercial SOE in China by empirical study. Finally, we find that the implementation of internal control can not improve executive pay-performance sensitivity in all kinds of SOE, which means the reform of state-owned enterprises in China can not be the same mode. We need to...
This paper tries to do the research of analyzing the relation of the customer trust, the customer satisfaction and purchase intention under the electronic commerce shopping environment. Drawing on the theory of customer trust, customer satisfaction and purchase intention, based on a survey of 102 respondents from the University in China, the United Kingdom, and the United States, the results showed...
This paper adds to our understanding of how ICT helps to improve SC performance. We investigate both indirect and direct effects of ICT and find based on data from Chinese manufacturers that inter-organizational ICT has a positive effect via SCM-practices if the uncertainty is high. We do not find support for that relationship if uncertainty is low. No support is found for an direct effect of inter-organizational...
Choosing the sample cases disclosed by China Securities Regulatory Commission between 2004 and 2010, this paper conducts empirical analysis for the insider's trading from the fluctuation and characteristics of three indicators—cumulative abnormal returns, volume's fluctuation index, announcement effect and inside information effect, based on improved event study method. The result gives support to...
Previous research usually study the R&D investment from internal corporate governance factors, but Chinese enterprises, especially state-owned enterprises' R&D investment is more affected by external institutional environment which are often be ignored. Combined with China's specific institutional environment, the paper analyses how government intervention, financial market development and...
The paper investigates the relationship between R&D investment choice and accounting flexibility in China for the first time by using empirical method. The results indicate that managers are more likely to cut R&D investments when the accounting flexibility is low, which means Chinese managers use R&D investment as a tool for real earnings management. Our results are consistent with theoretical...
This paper investigates the value-relevance of research and development (R&D) expenditures in China for the first time by using a sample of all Chinese listing companies' data, the results indicate that R&D expenditure can bring future benefits in Chinese companies, but the stock market can not evaluate the R&D investment very well. Based on the results, the paper especially suggests that...
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