Nankai Business Review International: Volume 7 Issue 4

Executive heterogeneity, pay bandwagon, and earnings management

Hong Luo, Yongliang Zeng, Linyu Wan, Yali Shen

From the perspective of top management heterogeneity, this paper aims to study the impact of the psychological traits of executive pay bandwagon on earnings management in the…

Philanthropy, political connection and debt finance: Reciprocal behavior of governments and private enterprises

Weian Li, Pengcheng Wang

Philanthropy is taken as a strategic behavior by private enterprises to obtain financial resources from governments. This paper aims to examine the relationship between private…

What does it say and who said it? The contingent effects of online word of mouth in China

Biao Luo, Zheyu Zhang, Yong Liu, Weihe Gao

The purpose of this paper is to examine how consumers respond to online word of mouth (WOM) with different valence (i.e. what does it say) and from different sources (i.e. who…

Research on methods of IPO earnings management: case of Guirenniao

Ye Liu, Changjiang Lyu

The performance of the first batch of listed companies since the restart of new initial public offerings (IPOs) in January 2014 and their accounting information face repeated and…

Does religion matter to dividend policy? Evidence from Buddhism and Taoism in China

Chunfang Cao, Fansheng Jia, Xiaowei Zhang, Kam C. Chan

The purpose of this paper is to examine the relation between Buddhism/Taoism and dividend payout decisions among Chinese listed firms during 2003-2013.

Inbound tourism and the marketization of China’s institutions: Analysis of regional panel data

Jing Ma, Shuo Liu

The purpose of this paper is to examine whether the institutions play a role in tourism development and international recognition, specifically the influence of marketization on…