Keyphrases
Earnings Management
100%
Digital Inclusive Finance
66%
Confucianism
66%
Corporate Earnings
66%
Superstitious Beliefs
66%
Financial Performance
52%
Construction Enterprise
33%
SME Performance
33%
Executive
33%
Dual post
33%
Supply Chain Finance
33%
Non-financial Disclosure
33%
Board Secretary
33%
Enterprise Financial Performance
33%
Zodiac Year
33%
China
33%
Reporting Quality
33%
Corporate Investment Efficiency
33%
Disclosure Quality
33%
Information Report
33%
Chinese Firms
25%
Marketization
25%
Internal Control
25%
Underinvestment
25%
Financial Reporting Quality
16%
Negatively Associated
16%
Internal-external
16%
External Supervision
16%
SMEs
16%
Fear of Relationship Loss
16%
Zodiac
16%
Overinvestment
16%
Corporate Decision-making
16%
Comment Letters
11%
Culture-specific
8%
Risk-taking Behavior
8%
Firm Investment
8%
Emerging Economies
8%
Two-directional
8%
Investment Level
8%
Chinese Traditional
8%
External Monitoring
8%
Traditional Cultural
8%
Cultural Factors
8%
A-shares
5%
Finance Policies
5%
Risk-taking
5%
Economic Consequences
5%
Agency Costs
5%
A-share Listed Companies
5%
Social Sciences
Accounting Policy
66%
Confucianism
66%
Corporate Investment
66%
China
66%
Chinese
50%
Marketization
33%
Emerging Market
16%
Risk Taking
16%
Cultural Factor
16%
Decision Making
16%
Economics, Econometrics and Finance
Accounting Policy
100%
Digital Inclusive Finance
66%
Investment
66%
Emerging Economies
38%
Finance
33%
Financial Managers
33%
Profit
33%
Accounting
22%
