The Routledge companion to accounting in China
In: Routledge companions in business, management and accounting
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In: Routledge companions in business, management and accounting
In: Journal of accounting and public policy, Band 26, Heft 5, S. 584-620
ISSN: 0278-4254
In: The China quarterly, Band 255, S. 768-784
ISSN: 1468-2648
AbstractThe growing tension between mainland China and Taiwan has a cultural aspect closely related to national identity. We focus on recent history curriculum changes in the mainland and in Taiwan and find that education authorities on both sides have implemented master narratives for content selection in and organization of history textbooks. In mainland China, the master narrative of pluralist unity constructs a geographically consistent Chinese nation throughout history, which bolsters the state's current claim to a territorial integrity including Taiwan. In Taiwan, the master narrative of multiculturalism becomes the essence of Taiwanese identity, and weakens Sinocentrism in Taiwanese official historiography.
In: The China quarterly, Band 255, Heft 1, S. 768-784
ISSN: 1468-2648
The growing tension between mainland China and Taiwan has a cultural aspect closely related to national identity. We focus on recent history curriculum changes in the mainland and in Taiwan and find that education authorities on both sides have implemented master narratives for content selection in and organization of history textbooks. In mainland China, the master narrative of pluralist unity constructs a geographically consistent Chinese nation throughout history, which bolsters the state's current claim to a territorial integrity including Taiwan. In Taiwan, the master narrative of multiculturalism becomes the essence of Taiwanese identity, and weakens Sinocentrism in Taiwanese official historiography. (China Q / GIGA)
World Affairs Online
Due to the increasing demand for health care, identifying and evaluating the feasibility of local medical device innovation and production is an important guarantee for the long-term sustainable development of a national health system, especially for Asian countries/regions that are plagued by aging populations. This article analyzes the international trade data of 46 HS 6-digit medical device products exported from 49 countries from 1999 to 2019, and constructs a global medical device product space. Furthermore, the innovation potential and opportunities of potential medical device products in major Asian countries are evaluated by examining the dynamic relationship between the product distance and the acquisition of comparative advantages for medical device products based on an empirical model. The regression results suggest that a close product distance improves the feasibility of developing a new medical device product. The smaller the product distance is, the more likely it is to increase the diversity of the medical device products of a country by maintaining the existing comparative advantages and gaining potential comparative advantages. Furthermore, we follow the conclusions of the empirical model and analyze the product space evolution, and potential product distance and gains of major Asian medical device exporters. These conclusions may help entrepreneurs identify potential development directions and help government policy-makers formulate policies that are in line with national realities.
BASE
SSRN
Working paper
In: Journal of Accounting, Auditing and Finance, 2018, Vol. 33(2), 200-227
SSRN
This study examines the effect of corporate ownership on information asymmetry as measured by bid-ask spread in the emerging markets of China. Government ownership has significant and positive impacts on bid-ask spread during the period 1995-2000, but disappears afterward during 2001-2003. The finding that state ownership raised bid-ask spread in the early period is consistent with recent studies on emerging markets including China, which indicate that firms with higher state ownership tend to have a greater deviation between cash flow rights and control rights (eg, Wei et al., 2005). This implies that lower state ownership is associated with lower information asymmetry in the market, an economic consequence of significant economic reform and privatization regarding the market microstructure. However, with more active control transfers and emergence of private controlling shareholders, regulatory changes in ownership structure and corporate governance mechanisms, and thus an improved legal and institutional environment, the link between the government ownership and information asymmetry turns to be insignificant in the later period. These results have important implications for transparency and information disclosure policies as well as privatization in emerging markets.
BASE
In: Environmental science and pollution research: ESPR, Band 30, Heft 55, S. 117037-117049
ISSN: 1614-7499
In: Environmental science and pollution research: ESPR, Band 30, Heft 35, S. 84595-84608
ISSN: 1614-7499
This paper investigates the relationship between business strategy and cost stickiness under different ownership. Using the data from listed firms in China from 2002 to 2015, we find that first, firms with different strategies exhibit different cost behavior. The cost stickiness of choosing a differentiation strategy is higher than that of choosing a low-cost strategy. Second, management expectations will affect cost stickiness. Optimistic expectations will increase cost stickiness, while pessimistic expectations will reduce cost stickiness. Third, management expectations can adjust the relationship between business strategy and cost stickiness in terms of government-created advantages (GCAs). If management expectations tend to be optimistic, the cost stickiness is higher with a differentiation strategy than with a low-cost strategy. If management expectations tend to be pessimistic, then cost stickiness is higher with a low-cost strategy than with a differentiation strategy. Finally, the state-owned equity affects the extent of the effect of a differentiation strategy on cost stickiness. State-owned firms, which receive more GCAs than non-state-owned firms, have stronger cost stickiness than non-state-owned firms, even if both categories of firms use more differentiation strategy.
BASE
In: Journal of Corporate Finance, Band 64
SSRN
In: Technology in society: an international journal, Band 77, S. 102520
ISSN: 1879-3274
In: Environmental science and pollution research: ESPR, Band 29, Heft 23, S. 34248-34268
ISSN: 1614-7499
In: International Journal of Disclosure and Governance (Forthcoming)
SSRN