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Association Between Borrower and Lender State Ownership and Accounting Conservatism

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Cited by:

  1. Li, Donghui & Qi, Xuanchang & Sun, Jian & Yuan, Chun & Zhu, Liyi, 2024. "Sunshine and bank lending," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  2. Xin Wang & Yue Sun & Yanlin Li & Cuijiao Zhang, 2024. "Share pledge and accounting conservatism in share-pledging firms: Evidence from a natural experiment in China," PLOS ONE, Public Library of Science, vol. 19(7), pages 1-34, July.
  3. Burks, Jeffrey J. & Randolph, David W. & Seida, Jim A., 2019. "Modeling and interpreting regressions with interactions," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 61-79.
  4. Qu Deng & Hezun Li & Hong Yue, 2024. "Public–private partnership, cost of debt and accounting conservatism," Economics and Politics, Wiley Blackwell, vol. 36(1), pages 432-482, March.
  5. Majeed, Muhammad Ansar & Yan, Chao, 2021. "Financial statement comparability, state ownership, and the cost of debt: Evidence from China," Research in International Business and Finance, Elsevier, vol. 58(C).
  6. Chunfang Cao & Wenxuan Hou & Xiumei Liu & Hongbo Pan, 2023. "Do Excess Funds Make Financially Constrained Firms Better Off? Evidence from IPOs in China," Abacus, Accounting Foundation, University of Sydney, vol. 59(3), pages 818-846, September.
  7. Wang, Di & He, Bin & Dong, Nier & Yang, Daocheng, 2025. "Differentiated digital transformation strategies in manufacturing: The impact of firm ownership on productivity," International Review of Economics & Finance, Elsevier, vol. 99(C).
  8. Kangtao Ye & Ran Zhang, 2011. "Do Lenders Value Corporate Social Responsibility? Evidence from China," Journal of Business Ethics, Springer, vol. 104(2), pages 197-206, December.
  9. Li, Zining & Plečnik, James M. & Wilson, Wendy & Zhang, Suning, 2025. "Stock option expense recognition and the cost of equity," Advances in accounting, Elsevier, vol. 69(C).
  10. Zhen Li & Yitong Sun & Jinhao Liu & Yi Li & Zhifang Zhou, 2024. "Corporate violations and bank debt cost: The insurance effect of corporate social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4487-4503, September.
  11. Xiaomei Han & Wei Luo & Liansheng Wu & Wei Zhou, 2023. "Audit Effort and Stock Price Crash Risk," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 230-257, March.
  12. Feng Niu & Liuzhen Zhang & Wunhong Su, 2023. "Association between state ownership participation and the performance of private firms: Evidence from China," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 31(4), pages 979-1006, October.
  13. Liu, Ningyue & Bredin, Don & Cao, Huijuan, 2020. "The investment behavior of Qualified Foreign Institutional Investors in China," Journal of Multinational Financial Management, Elsevier, vol. 54(C).
  14. Lin, Tse-Chun & Liu, Jinyu & Ni, Xiaoran, 2022. "Foreign bank entry deregulation and stock market stability: Evidence from staggered regulatory changes," Journal of Empirical Finance, Elsevier, vol. 69(C), pages 185-207.
  15. Jiandong Chen & Douglas Cumming & Wenxuan Hou & Edward Lee, 2016. "CEO Accountability for Corporate Fraud: Evidence from the Split Share Structure Reform in China," Journal of Business Ethics, Springer, vol. 138(4), pages 787-806, November.
  16. Huacheng Wang & Kangtao Ye & Kai Zhong, 2018. "Accounting research in China: commemorating the 40th anniversary of reform and opening up," Frontiers of Business Research in China, Springer, vol. 12(1), pages 1-37, December.
  17. Yenpao Chen & Chien-Hsun Chen & Yu-Ting Wu, 2019. "An assessment of the relationship between channel stuffing and related party transactions: evidence from China’s listed companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(2), pages 116-127, July.
  18. Simon Ho & Annie Li & Kinsun Tam & Feida Zhang, 2015. "CEO Gender, Ethical Leadership, and Accounting Conservatism," Journal of Business Ethics, Springer, vol. 127(2), pages 351-370, March.
  19. Xiao, Zehua & Zhao, Yitong, 2024. "Accounting conservatism as a strategy to deter entry: Evidence from China's Negative List System," International Review of Financial Analysis, Elsevier, vol. 93(C).
  20. Ovidiu-Ioan Moisescu, 2015. "Adopting and Implementing CSR Policies in Travel Agency Business: The Case of Romania," Tržište/Market, Faculty of Economics and Business, University of Zagreb, vol. 27(2), pages 203-220.
  21. HaiYan Yang & Daifei (Troy) Yao & Xin Qu, 2022. "How does independent directors’ reputation influence pay‐for‐performance? Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 959-1007, March.
  22. Dan Zhang & Shiguang Ma & Xiaofei Pan, 2023. "How do institutional investors influence accounting conservatism in China?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S2), pages 2719-2754, June.
  23. Amin, Abu & Hossain, Md Miran & Lee, Narae & Saadi, Samir, 2025. "Corporate political activities and firms' carbon emissions," Journal of Corporate Finance, Elsevier, vol. 95(C).
  24. Lam, Hugo K.S. & Yeung, Andy C.L. & Cheng, T.C.E. & Humphreys, Paul K., 2016. "Corporate environmental initiatives in the Chinese context: Performance implications and contextual factors," International Journal of Production Economics, Elsevier, vol. 180(C), pages 48-56.
  25. Hu, Jun & Long, Wenbin & Dai, Ming & (Troy) Yao, Daifei, 2022. "Does international experience of managers bring financing benefits? Evidence from the cost of equity capital," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
  26. Jeong-Bon Kim & Edward Lee & Xiaojian Tang & Junsheng Zhang, 2023. "Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures," Review of Accounting Studies, Springer, vol. 28(4), pages 1929-1970, December.
  27. Jun Hu & Wenbin Long & Gary Gang Tian & Daifei (Troy) Yao, 2020. "CEOs’ experience of the Great Chinese Famine and accounting conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(9-10), pages 1089-1112, October.
  28. Lu, Hai & Shin, Jee-Eun & Zhang, Mingyue, 2023. "Financial reporting and disclosure practices in China," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  29. Wang, Qijian & Zhou, Kaiguo, 2022. "Common ownership and the spillover effect of market reaction: Evidence from stock exchange comment letters," Pacific-Basin Finance Journal, Elsevier, vol. 73(C).
  30. Kimouche Bilal & Boussenna Hemza, 2024. "Accounting Conservatism In Non-State Companies And Consolidated Financial Statements," Folia Oeconomica Stetinensia, Sciendo, vol. 24(2), pages 141-161.
  31. Sun, Zeyu & Yang, Ge & Bai, Haichen, 2023. "The spillover effect of customers' financial risk on suppliers' conservative reporting: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 87(C).
  32. Chen, Jeff Zeyun & Lobo, Gerald J. & Wang, Yanyan & Yu, Lisheng, 2013. "Loan collateral and financial reporting conservatism: Chinese evidence," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4989-5006.
  33. Zhang, Huili & Chan, Kam C., 2018. "Bank shareholding and corporate cash management: Evidence from China," The North American Journal of Economics and Finance, Elsevier, vol. 44(C), pages 235-253.
  34. Xin Huang & Wanrong Li & Chen Cheng & Hao Huang & Guanchun Liu, 2025. "Historical Ownership of Family Firms and Corporate Fraud," Journal of Business Ethics, Springer, vol. 198(2), pages 293-319, May.
  35. Li, Leye & Monroe, Gary S. & Wang, Jenny Jing, 2021. "State ownership and abnormal accruals in highly-valued firms: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
  36. Guanming He & Xiaorong Li & Jingbo Luo, 2023. "The impact of the Shanghai–Hong Kong stock market connection on corporate innovation: Evidence from mainland China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 3132-3161, July.
  37. Habib, Ahsan & Jiang, Haiyan, 2015. "Corporate governance and financial reporting quality in China: A survey of recent evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 29-45.
  38. Jing Zeng & Xiongyuan Wang & Kam C. Chan, 2021. "Does the value‐added tax Reform increase a firm’s collateral bank loans? Evidence from China," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 29(4), pages 681-710, October.
  39. Ye, Yongwei & Kong, Dongmin & Li, Renzhi & Li, Xiaofan & Tao, Yunqing, 2024. "Online judicial auction, loan availability, and corporate investment in China," The British Accounting Review, Elsevier, vol. 56(6).
  40. Zhihui Sun & Dejun Wu & Min Zhang, 2021. "Better late than never? Corporate social responsibility engagement after product-harm crises," Asia Pacific Journal of Management, Springer, vol. 38(4), pages 1209-1259, December.
  41. Guo, Kai & Ke, Bin & Tang, Song, 2023. "Private firms' financial constraints and share pledging by controlling shareholders of publicly listed firms: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 80(C).
  42. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2015. "Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 1-17.
  43. He, Wei & Kyaw, NyoNyo A., 2018. "Capital structure adjustment behaviors of Chinese listed companies: Evidence from the Split Share Structure Reform in China," Global Finance Journal, Elsevier, vol. 36(C), pages 14-22.
  44. Zhang, Xinyue & Zhong, Yuxiang & Li, Wanli, 2022. "The effect of borrowers' accounting conservatism on lenders' loan loss provisions: Evidence from China's banking industry," International Review of Financial Analysis, Elsevier, vol. 82(C).
  45. Jiangjing Que & Xueyong Zhang, 2020. "The role of foreign and domestic venture capital in innovation: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 1077-1110, April.
  46. Zhao, Tianjiao & Xiao, Ming & Zhang, Bingshi, 2023. "Corporate social network, ownership structure, and corporate financing constraints: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 88(C), pages 1547-1564.
  47. Khondkar E. Karim & Jiayan Li & Karen Jingrong Lin & Ashok Robin, 2022. "Do directors have style? Board interlock and accounting properties," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 3-32, January.
  48. Callahan, Carolyn M. & Plečnik, James M. & Ryou, Jiwoo, 2024. "Do competitive markets encourage tax aggressiveness?," Advances in accounting, Elsevier, vol. 66(C).
  49. T.J. Wong & Mingyi Hung & Fang Zhang, 2015. "The Value of Political Ties versus Market Credibility: Evidence from Corporate Scandals in China," HKUST IEMS Working Paper Series 2015-18, HKUST Institute for Emerging Market Studies, revised Mar 2015.
  50. Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei, 2016. "The effect of accounting academics in the boardroom on the value relevance of financial reporting information," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 18-30.
  51. Yu, Lisheng & Wang, Yanyan & Yu, Yangyang & Xu, Rui, 2025. "Patents as loan collateral: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 93(C).
  52. Lai, Shaojie & Li, Xiaorong & Chan, Kam C., 2020. "Does bank shareholding impact corporate innovation? Evidence from China," Economic Modelling, Elsevier, vol. 92(C), pages 57-69.
  53. Yuying Xie, 2015. "Confusion over Accounting Conservatism: A Critical Review," Australian Accounting Review, CPA Australia, vol. 25(2), pages 204-216, June.
  54. Hong, Yun & Yao, Youfu, 2024. "Can comment letters impact excess perks? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 91(C).
  55. Pan, Xiaofei, 2017. "Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of China's stimulus package," Pacific-Basin Finance Journal, Elsevier, vol. 44(C), pages 64-79.
  56. Liu, Sun & Zhang, Jie, 2023. "Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
  57. Jiandong Chen & Douglas Cumming & Wenxuan Hou & Edward Lee, 2016. "Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China?," Journal of Business Ethics, Springer, vol. 134(4), pages 727-742, April.
  58. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2018. "Internal control risk and audit fees: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 266-287.
  59. Xue, Fei & Wang, Xin & Xie, Yan & Zhang, Weihua, 2022. "Does CEO's early life experience affect corporate bond yield spread? Evidence from China's great famine," International Review of Economics & Finance, Elsevier, vol. 80(C), pages 1012-1024.
  60. Jin-hui Luo & Zeyue Huang & Xue Li & Xiaojing Lin, 2018. "Are Women CEOs Valuable in Terms of Bank Loan Costs? Evidence from China," Journal of Business Ethics, Springer, vol. 153(2), pages 337-355, December.
  61. Ding Ning & Irfan-Ullah & Muhammad Ansar Majeed & Aurang Zeb, 2022. "Board diversity and financial statement comparability: evidence from China," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 12(4), pages 743-801, December.
  62. Hanwen Chen & Wang Dong & Hongling Han & Nan Zhou, 2017. "A comprehensive and quantitative internal control index: construction, validation, and impact," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 337-377, August.
  63. Cui, Xin & Ma, Tingting & Xie, Xiaochen & Goodell, John W., 2023. "Uncertainty of uncertainty and accounting conservatism," Finance Research Letters, Elsevier, vol. 52(C).
  64. Qinglu Jin & Yuchao Jin & Gary Gang Tian & Yang Xuan, 2021. "Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 153-182, March.
  65. Yu Gong & Seung Uk Choi, 2021. "State Ownership and Accounting Quality: Evidence from State-Owned Enterprises in China," Sustainability, MDPI, vol. 13(15), pages 1-17, August.
  66. Lyu, Huaili & Wang, Wenming & Xu, Si & Zhou, Jingting, 2022. "Individual investment bankers’ reputation concerns and bond yield spreads: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 140(C).
  67. Muhammad Ansar Majeed & Tanveer Ahsan & Ammar Ali Gull, 2024. "Does corruption sand the wheels of sustainable development? Evidence through green innovation," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4626-4651, July.
  68. Sibei Yan & Ahrum Choi & Hyung Rok Jung & Joonil Lee, 2024. "Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market," Abacus, Accounting Foundation, University of Sydney, vol. 60(3), pages 578-606, September.
  69. Laux, Christian & Laux, Volker, 2024. "Accounting conservatism and managerial information acquisition," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  70. Chan, Ann Ling-Ching & Ding, Rong & Hou, Wenxuan, 2014. "Does mutual fund ownership affect financial reporting quality for Chinese privately-owned enterprises?," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 131-140.
  71. Tan, Youchao & Zhu, Zhenmei & Zeng, Cheng & Gao, Minghua, 2014. "Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 212-222.
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