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  1.  42
    Firm Performance, Corporate Ownership, and Corporate Social Responsibility Disclosure in China.Qi Li, Wei Luo, Yaping Wang & Liansheng Wu - 2013 - Business Ethics 22 (1):159-173.
    The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better-performing firms are more likely than worse-performing ones to disclose CSR information and to produce higher quality CSR reports. (...)
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  2.  10
    Firm Performance, Corporate Ownership, and Corporate Social Responsibility Disclosure in China.Qi Li, Wei Luo, Yaping Wang & Liansheng Wu - 2013 - Business Ethics: A European Review 22 (2):159-173.
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  3.  33
    The Effect of Guanxi on Audit Quality in China.Jihong Liu, Yaping Wang & Liansheng Wu - 2011 - Journal of Business Ethics 103 (4):621-638.
    Two types of guanxi have a close association with auditor independence in China: firm-level connections derived from state ownership and personal connections developed through management affiliations with external auditors. This article examines the effects of these two types of connection and their joint effect on audit quality. We find that state ownership and management affiliations with the external auditor both increase the probability of receiving a clean audit opinion in China. Furthermore, the probability increment brought by management affiliations for non-state-owned (...)
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  4.  10
    Removing Vacant Chairs: Does Independent Directors’ Attendance at Board Meetings Matter?Huilong Liu, Hong Wang & Liansheng Wu - 2016 - Journal of Business Ethics 133 (2):375-393.
    In this paper we investigate whether independent directors’ attendance at board meetings enhances investor protection using a difference-in-difference approach. We find that independent directors’ attendance alleviates tunneling. This effect is more pronounced in non-state-owned enterprises than in state-owned enterprises. The reinforcement of external supervision substitutes for the role of independent directors’ attendance and this substitution effect is more significant in non-SOEs. Together, these results imply that independent directors’ attendance at board meetings can play an important role in protecting investors, especially (...)
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  5.  12
    The Ethical Dimension of Management Ownership in China.Wei Li, Yaping Wang, Liansheng Wu & Jason Zezhong Xiao - 2017 - Journal of Business Ethics 141 (2):381-392.
    Management ownership has ethical consequences because it has an interest alignment effect or an entrenchment effect. In this paper, we investigate the ethical consequences of management ownership in China using accounting conservatism as the direct measure of entrenchment and alignment between shareholders and managers. We argue and find that the ethical effect of management ownership differs significantly in firms with different ultimate controlling shareholders. Specifically, management ownership in non-state-owned enterprises has an alignment effect, while management ownership has less of an (...)
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