Reform of state-owned capital authorised operation system and expense stickiness: evidence from state-owned listed companies

This study examines how state-owned capital investment and operation companies (SCIOCs), a key reform of China’s state-owned capital authorised operation system with a foucs on managing capital, influence firms’ expense stickiness. Using a staggered difference-in-differences approach with data from...

Descripció completa

Dades bibliogràfiques

Autors principals:	Jinkang Zhang, Xiaofeng Quan
Format:	Artigo
Idioma:	Inglês
Publicat:	Taylor & Francis Group 2025-04-01
Col·lecció:	China Journal of Accounting Studies
Matèries:	State-owned capital authorised operation system expense stickiness agency costs government intervention
Accés en línia:	https://www.tandfonline.com/doi/10.1080/21697213.2025.2487550
Etiquetes:	Afegir etiqueta Sense etiquetes, Sigues el primer a etiquetar aquest registre!