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  1.  50
    Does Religion Mitigate Earnings Management? Evidence from China.Xingqiang Du, Wei Jian, Shaojuan Lai, Yingjie Du & Hongmei Pei - 2015 - Journal of Business Ethics 131 (3):699-749.
    Using a sample of 11,357 firm-year observations from the Chinese stock market for the period of 2001–2011, we investigate whether and how religion can mitigate earnings management. Specifically, based on geographic-proximity-based religion variables, we provide strong and robust evidence to show that religion is significantly negatively associated with the extent of earnings management, suggesting that religion can serve as a set of social norms to mitigate corporate unethical behavior such as earnings management. Our findings also reveal that the negative association (...)
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  2.  44
    Culture, Marketization, and Owner-Manager Agency Costs: A Case of Merchant Guild Culture in China.Xingqiang Du, Jianying Weng, Quan Zeng & Hongmei Pei - 2017 - Journal of Business Ethics 143 (2):353-386.
    This study explores cultural influence on corporate behavior employing the case of merchant guild culture in China and further the moderating role of Marketization. Using hand-collected data on merchant guild culture, we find that merchant guild culture is significantly negatively associated with owner-manager agency costs, suggesting that merchant guild culture in ancient China still has its continuous and remarkable effects on managerial behavior in contemporary corporations. This finding also implies that merchant guild culture motivates managers to upgrade the efficiency of (...)
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  3.  63
    Do Lenders Applaud Corporate Environmental Performance? Evidence from Chinese Private-Owned Firms.Xingqiang Du, Jianying Weng, Quan Zeng, Yingying Chang & Hongmei Pei - 2017 - Journal of Business Ethics 143 (1):179-207.
    This study extends previous literature on the association between corporate social responsibility and corporate financial behavior by investigating the influence of corporate environmental performance on the cost of debt. Using a sample of Chinese private-owned firms, we document strong and consistent evidence to show that corporate environmental performance is significantly negatively associated with the interest rate on debt—the proxy for the cost of debt. The findings suggest that lenders applaud better environmental performance. Moreover, internal control attenuates the negative association between (...)
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