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Titlebook: On Informal Institutions and Accounting Behavior; Xingqiang Du Book 2021 The Editor(s) (if applicable) and The Author(s), under exclusive

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發(fā)表于 2025-3-21 19:52:01 | 只看該作者 |倒序瀏覽 |閱讀模式
書目名稱On Informal Institutions and Accounting Behavior
編輯Xingqiang Du
視頻videohttp://file.papertrans.cn/702/701006/701006.mp4
概述Offers a comprehensive framework about informal institutions in China and their effects on accounting behaviors.Provides systematic empirical evidence on how informal institutions affect accounting be
叢書名稱Contributions to Finance and Accounting
圖書封面Titlebook: On Informal Institutions and Accounting Behavior;  Xingqiang Du Book 2021 The Editor(s) (if applicable) and The Author(s), under exclusive
描述.This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R&D, corporate misconducts, corporate philanthropy and corporate environmental responsibility...This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors...First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior...Second, this bo
出版日期Book 2021
關(guān)鍵詞Informal Institutions; Confucian Culture; Surname Connectedness; Hometown Complex; Religion; Issuance Exa
版次1
doihttps://doi.org/10.1007/978-981-33-4462-4
isbn_softcover978-981-33-4464-8
isbn_ebook978-981-33-4462-4Series ISSN 2730-6038 Series E-ISSN 2730-6046
issn_series 2730-6038
copyrightThe Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapor
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Auditor-CEO Surname Sharing and Financial Misstatement,different between common surnames and rare surnames. The findings show that ACSS is significantly positively related with financial misstatement, suggesting that the auditor-CEO ancestry membership elicits the collusion and increases the risk of financial misstatement. Moreover, the positive relatio
板凳
發(fā)表于 2025-3-22 00:56:48 | 只看該作者
CEO-Director Surname Connectedness and Corporate Misconduct, effect of the popularity of the CEO’s surname. The findings reveal that CEO-director surname connectedness is significantly negatively associated with the likelihood of corporate misconduct, suggesting that the shared surname between the CEO and directors strengthens the internal cohesion on corpor
地板
發(fā)表于 2025-3-22 07:40:24 | 只看該作者
CEO-Auditor Hometown Complex and Pre-IPO Earnings Management,sonal identification cards to construct proxies for county-level hometown complex between the CEO and the signing auditors (.), and then examines the influence of . on pre-IPO earnings management (proxied by discretionary accruals). The findings reveal that . is significantly positively associated w
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Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from ect is asymmetric between discretionary honorific usage and habitual honorific usage. Using a sample of Chinese special treatment firms (ST firms) over the period of 2003–2013, the findings show that honorific usage in audit reports is significantly positively related with the likelihood of ST firms
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Religion and Corporate Diversification: The Case of Tourism Industry,ted by the natural connection between religion and tourism, this chapter employs a sample of Chinese listed firms and geographic-proximity-based religion variables to show that religion is significantly positively associated with the degree of corporate diversification into tourism industry. Moreove
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