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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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Wedi'i Gadw mewn:
Prif Awduron: Jinkang Zhang, Xiaofeng Quan
Fformat: Artigo
Iaith:Inglês
Cyhoeddwyd: Taylor & Francis Group 2025-04-01
Cyfres:China Journal of Accounting Studies
Pynciau:
State-owned capital authorised operation system
expense stickiness
agency costs
government intervention
Mynediad Ar-lein:https://www.tandfonline.com/doi/10.1080/21697213.2025.2487550
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