Volume 16, Issue 1. March 2023

Volume 16, Issue 1. March 2023

Institutional environment quality and the longevity of billionaire entrepreneurs
Bin Ke, Zengquan Li, Qing Ye

How to improve IFRS for intangible assets? A milestone approach
Shefei Ma, Weiguo Zhang

Spillover effects of VAT Self-enforcement properties: Evidence based on the replacement of business tax with VAT reform
Hang Liu, Yitong Zhao

Does the reputation mechanism apply to independent directors in emerging markets? Evidence from China
Jin-hui Luo, Yue Liu

Risk-preparedness mechanism and audit quality: Evidence from mandatory increase of professional indemnity insurance and professional risk fund
Yue Qi, Qingbo Yuan

Can differences in the background characteristics of the chairperson–CEO vertical dyad reduce management agency costs?—A perspective Based on the internal configuration of the top management team
Qianhua Lei, Jingchang Li, Yaheng Zhong, Yujia Huang

Do anti-corruption campaigns affect IPO underpricing? Evidence from a central discipline inspection of the CSRC in China
Chao Yan, Zai Li, Jiaxin Wang

Confucian culture and corporate bond pricing
Lingling Zhai, Xudong Tang

* The content is copyright of Elsevier.

© College of Business, City University of Hong Kong.
Privacy Policy · Copyright · Disclaimer · Accessibility · Contact Us