This article surveys corporate governance in China, as described in a growing literature
published in top journals. Unlike the classical vertical agency problems in Western …

The past 25 years have seen an exponential growth in the number of China studies in the
leading accounting journals. The rise in China-related research mirrors the country's …

State-owned enterprises (SOEs) are both the economic and political bases of the Chinese
Communist Party (the Party) and the Chinese state. The overarching principle of SOE reform …

This study tests whether economic value added (EVA) as a performance evaluation metric
incentivizes public administrators to increase the performance of public organizations. It …

A large stream of research has analyzed the effects of corporate political connections
(CPCs) on firms, including first evidence on their effects on financial reporting behavior …

Previous research into Economic Value Added (EVA) has extensively described it as a
business metric of firms. Still, no studies have confirmed or denied that EVA is a universal …

Prior research has examined target setting in market‐driven companies but has not
examined target setting in state‐run companies that also have social and political objectives …

This study focuses on a traditional business ethics question and aims to use advanced
techniques to improve the performance of corporate fraud prediction. Based on the GONE …

Although ownership structure is fundamental to corporate accounting behaviors, the current
literature provides scarce evidence about the governance effect of ownership structure on …

The objective of the contribution is to propose a new methodology for determining the
optimal credit absorption capacity of an enterprise while maintaining the positive function of …