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【With the same author name:【Zhu Kai】 Found 5 articles】 /Page Order by: Asce Desc

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| F275；F812.42

Intelligent Supervision and Earnings Management Choice：A Natural Experiment Based on Golden Tax-III

Zhu Kai, Pan Shuxin, Hu Mengmeng

This paper studies the impact of intelligent tax supervision on the decision of corporate earnings management. Companies determine earnings management strategies by weighing the marginal b...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210716.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 140 - 155

| F810

Issuers’ Ownership Nature, Payment Modes and Bond Rating Quality: Evidence from CBRC in China’s Bond Market

Zhang Shuyi, Pan Yilin, Zhu Kai

This paper studies how the ownership nature affects the rating quality differences between investor-paid credit rating agencies （CRAs） and issuer-paid CRAs in China’s bond market. ...

First published at: May 03, 2021

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doi:10.16538/j.cnki.jfe.20200817.102

Journal of Finance and Economics, Vol. 47, Issue 05, pp. 19 - 33

| F275

Market Segmentation under Regulation and Rent Dissipation: Based on Trans-regional Operation of Chinese Business Groups

Zhu Kai, Pan Yilin, Zhang Shuyi, et al

By examining the trans-regional operation of Chinese business groups, this paper studies the rent formed by regional market segmentation and its dissipation process. For local interests, C...

First published at: Apr 01, 2019

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doi:10.16538/j.cnki.jfe.2019.04.001

Journal of Finance and Economics, Vol. 45, Issue 04, pp. 4 - 16,29

| F406.73

Does Expected Tax Burden Discourage Corporate Investment? Explanation Based on Private Benefits of State-owned Shares

Lin Xu, Su Hongtong, Zhu Kai, et al

Based on the unique ownership structure of stated-owned enterprises（SOEs）in China, we examine the influence of expected tax burden on corporate investment decisions. Prior researches ind...

First published at: Mar 01, 2018

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doi:10.16538/j.cnki.jfe.2018.03.004

Journal of Finance and Economics, Vol. 44, Issue 03, pp. 45 - 55

| F230

High-tech Qualification Accreditation and Innovation Governance of Chinese Listed Firms

Sun Gang, Sun Hong, Zhu Kai

Against the background of the transformation from R & D management to innovation governance in China,this paper places emphasis on the role of governments in the construction of innova...

First published at: Jan 25, 2016

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doi:10.16538/j.cnki.jfe.2016.01.003

Journal of Finance and Economics, Vol. 42, Issue 01, pp. 30 - 39,82

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