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Your search keyword '"Huang, Hedy Jiaying"' showing total 7 results
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7 results on '"Huang, Hedy Jiaying"'

4. Business strategies and tournament incentives: Evidence from China

Author

Sun, Li, Habib, Ahsan, and Huang, Hedy Jiaying

Abstract

We investigate the association between business strategy and firm-level tournament incentives in China and find that business strategy is associated with tournament incentives positively. We further find that this positive relationship manifests itself in local, but not central, state-owned enterprises (SOEs). In addition, we also offer some evidence that foreign institutional investors play a moderating role on the positive association between business strategy and tournament incentives. Our study fills a gap in the existing tournament literature by incorporating business strategy as an important determinant of tournament incentives in China.JEL CLASSIFICATIONM10; G30; J33

Published
2024
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7. Financial reporting and corporate innovation: a review of the international literature.

Author

Huang, Hedy Jiaying, Habib, Ahsan, Sun, Sophia Li, Liu, Ying, and Guo, Huiting

Subjects
ORGANIZATIONAL transparency, LITERATURE reviews, FINANCIAL statements, CORPORATE governance, COVID-19, CORPORATE accounting
Abstract

We synthesise the empirical studies on innovation in the accounting, finance, and corporate governance disciplines using Bushman and Smith's corporate transparency framework as our theoretical lens. The review presents competing findings on the association between financial reporting and innovation. Most of the reviewed studies fail to address the critical question of how the financial reporting system affects the interactions among financial development, corporate governance and innovation. We suggest future research, ranging from enriching the theoretical perspectives to incorporating the future of innovation research in the COVID‐19 environment. [ABSTRACT FROM AUTHOR]

Published
2021
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