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...

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Principais autores:	Jinkang Zhang, Xiaofeng Quan
格式:	Artigo
語言:	Inglês
出版:	Taylor & Francis Group 2025-04-01
叢編:	China Journal of Accounting Studies
主題:	State-owned capital authorised operation system expense stickiness agency costs government intervention
在線閱讀:	https://www.tandfonline.com/doi/10.1080/21697213.2025.2487550
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