Keyphrases
Earnings Management
100%
Digital Inclusive Finance
66%
Corporate Earnings
66%
Confucianism
66%
Financial Performance
52%
Corporate Investment Efficiency
33%
Reporting Quality
33%
Supply Chain Finance
33%
Information Report
33%
Superstitious Beliefs
33%
Board Secretary
33%
Construction Enterprise
33%
SME Performance
33%
Dual post
33%
China
33%
Enterprise Financial Performance
33%
Executive
33%
Disclosure Quality
33%
Non-financial Disclosure
33%
Internal Control
25%
Chinese Firms
25%
Underinvestment
25%
Marketization
25%
External Supervision
16%
Internal-external
16%
Negatively Associated
16%
Zodiac Year
16%
Financial Reporting Quality
16%
SMEs
16%
Overinvestment
16%
Comment Letters
11%
External Monitoring
8%
Emerging Economies
8%
Firm Investment
8%
Investment Level
8%
Two-directional
8%
Corporate Decision-making
8%
Chinese Traditional
8%
Culture-specific
8%
Zodiac
8%
Risk-taking Behavior
8%
Fear of Relationship Loss
8%
Cultural Factors
8%
Traditional Cultural
8%
Risk-taking
5%
Finance Policies
5%
A-shares
5%
Academic Research
5%
Information Quality
5%
Cost of Debt
5%
Economics, Econometrics and Finance
Accounting Policy
100%
Digital Inclusive Finance
66%
Financial Managers
33%
Profit
33%
Finance
33%
Investment
33%
Emerging Economies
30%
Accounting
22%
Cost of Debt
5%
Debt Financing
5%
Social Sciences
Accounting Policy
66%
Confucianism
66%
Corporate Investment
33%
Chinese
33%
China
33%
Marketization
25%
Emerging Market
16%
Risk Taking
8%
Cultural Factor
8%
Decision Making
8%
