Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination
Y Guo, J Li, B Lin - Journal of Corporate Finance, 2023 - Elsevier
This study examines how institutional investors' corporate site visits affect tax avoidance.
Using quantile regressions, we find that corporate site visits decrease tax avoidance for firms …
Using quantile regressions, we find that corporate site visits decrease tax avoidance for firms …
Building eco-friendly corporations: The role of minority shareholders
Based on China's mandatory requirement for listed firms to implement online voting in their
annual general shareholder meetings, we investigate whether and how minority …
annual general shareholder meetings, we investigate whether and how minority …
Do site visits mitigate corporate fraudulence? Evidence from China
F Su, X Feng, S Tang - International Review of Financial Analysis, 2021 - Elsevier
Corporate site visits emerge as an increasingly important means of information acquisition
process for analysts and institutional investors. In this study, we test whether and how site …
process for analysts and institutional investors. In this study, we test whether and how site …
Institutional investors' site visits and corporate social responsibility: evidence from China
T Zhou, J Gan - Economic Modelling, 2022 - Elsevier
Site visits are regarded as crucial ways of external monitoring and information acquisition for
institutional investors and thus play a role in shaping firm investment decisions. However …
institutional investors and thus play a role in shaping firm investment decisions. However …
Corporate site visits and earnings management
This study conducts the first analysis of the association between earnings management (EM)
and corporate site visits. Results show that a corporate's accrual-based EM is negatively …
and corporate site visits. Results show that a corporate's accrual-based EM is negatively …
Corporate site visits, private monitoring and fraud: Evidence from China
D Broadstock, X Chen - Finance Research Letters, 2021 - Elsevier
Corporate site visits (CSVs) offer outsiders an opportunity to directly communicate with
corporate managers. Through such visits, investors can not only acquire information from …
corporate managers. Through such visits, investors can not only acquire information from …
The impact of institutional investors' corporate site visits on corporate social responsibility
H Liu, C Hou - Emerging Markets Review, 2023 - Elsevier
Using the unique data of China, this paper finds that institutional investors' corporate site
visits will promote firms' corporate social responsibility (CSR) performance, the main …
visits will promote firms' corporate social responsibility (CSR) performance, the main …
The impact of investor communication on enterprise green innovation
J Wang - Finance Research Letters, 2023 - Elsevier
This paper investigates the relationship between investor communication and corporate
green innovation, and the inherent mechanism of action between them. Based on the data of …
green innovation, and the inherent mechanism of action between them. Based on the data of …
The external effect of institutional cross-ownership on excessive managerial perks
H Liu, C Hou - International Review of Economics & Finance, 2023 - Elsevier
Based on the objective of portfolio value maximization, this paper focuses on the external
effect of institutional cross-ownership. Empirical results show that institutional cross …
effect of institutional cross-ownership. Empirical results show that institutional cross …
Institutional investors' site visits and corporate employment decision-making
This study examines the effect of institutional investors' site visits on corporate employment
decision-making. Using a unique dataset of corporate site visits (CSVs) to the listed firms in …
decision-making. Using a unique dataset of corporate site visits (CSVs) to the listed firms in …