“...We examine the impact of unionization on firms' tax aggressiveness. We find a negative association between firms' tax aggressiveness and union power and a...”

“...This paper investigates how returns and volatilities of stocks are correlated for dually-traded stocks on two non-synchronous international markets. Using...”

“...Given the growth in the importance and popularity of share repurchases, we use an alternative time-series approach to test two hypotheses on the motives for...”

“...This paper examines the compensation of CEOs in China's listed firms. First, we discuss what is known about the setting of CEO compensation and then we go on...”

“...We formulate theory on the effect of board of director gender diversity on the broad spectrum of securities fraud, and generate three key insights. First,...”

“...We examine the causes and consequences of falsified financial statements in China. Using bivariate probit regression analysis, we find that firms with high...”

“...This study extends previous research by empirically examining how ownership, two-tier board structure, and auditor affect the informativeness of earnings for...”

“...In this study, we examine the impact of relative pay (manager pay divided by average worker pay) on a firm's productivity. Using data from a major transitional...”

“...We investigate whether business groups in China act as internal capital markets, in an environment that is characterized by a high level of government...”