Anhui Foreign Economic ConstructionCorporation is an economic entity and a national first-level enterprise,integrating construction,engineeringcontract,construction design,real estate development,international labour ...Anhui Foreign Economic ConstructionCorporation is an economic entity and a national first-level enterprise,integrating construction,engineeringcontract,construction design,real estate development,international labour cooperation,internal and externaltrade. The corporation,used to be the Foreign Aid Officeof Anhui Department of Construction,has contractedmore than 30 engineering projects in Tanzania,Comorosand Madagascar for the last three decades,completing atotal construction area of 400,000 sqm,involving about1,200 technical people;the corporation has hence beenawarded the title of "advanced unit for foreign aid". The stadium project in Madagascar constructed展开更多
The Laiwu City Foreign TradeCorporation now has a total staff of1,320 and fixed assets of RMB36million.Under the Corporation,there are 15managerial units,one import and exportcorporation,eight foreign trade specialize...The Laiwu City Foreign TradeCorporation now has a total staff of1,320 and fixed assets of RMB36million.Under the Corporation,there are 15managerial units,one import and exportcorporation,eight foreign trade specializedcorporations(cereals and oils,foodstuffs,native products,animal by-products,artsand crafts,drawnwork,light and展开更多
The Foreign Trade Corporation of Zhejiang Province, founded in 1985 with the approval of the Ministry of Foreign Economic Relation and Trade of the People’s Republic of China, is a legal economic entity handling comp...The Foreign Trade Corporation of Zhejiang Province, founded in 1985 with the approval of the Ministry of Foreign Economic Relation and Trade of the People’s Republic of China, is a legal economic entity handling comprehensive import and export trade. The corporation is based in Hangzhou, the world-famous resort with a long history. For nearly 10 years growth, we are now ranking among the Top 170 foreign trade companies in China, with the annual import and export展开更多
This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investm...This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investment and financial statements by Chinese firms publicly listed on A-share markets between 2012 and 2017,we investigate whether Chinese MNCs are more inclined to manage earnings.We discover that these firms exhibited significant earnings management behavior and typically adjusted their earnings downward.We demonstrate that these effects were more pronounced among private MNCs than state-owned firms,and in host countries with weaker institutional quality.Further research reveals that after delaying the confirmation of current earnings,Chinese MNCs received higher government subsidies,and this pattern was particularly prevalent among private MNCs.We find no evidence that Chinese MNCs manipulated earnings to avoid paying taxes.展开更多
文摘Anhui Foreign Economic ConstructionCorporation is an economic entity and a national first-level enterprise,integrating construction,engineeringcontract,construction design,real estate development,international labour cooperation,internal and externaltrade. The corporation,used to be the Foreign Aid Officeof Anhui Department of Construction,has contractedmore than 30 engineering projects in Tanzania,Comorosand Madagascar for the last three decades,completing atotal construction area of 400,000 sqm,involving about1,200 technical people;the corporation has hence beenawarded the title of "advanced unit for foreign aid". The stadium project in Madagascar constructed
文摘The Laiwu City Foreign TradeCorporation now has a total staff of1,320 and fixed assets of RMB36million.Under the Corporation,there are 15managerial units,one import and exportcorporation,eight foreign trade specializedcorporations(cereals and oils,foodstuffs,native products,animal by-products,artsand crafts,drawnwork,light and
文摘The Foreign Trade Corporation of Zhejiang Province, founded in 1985 with the approval of the Ministry of Foreign Economic Relation and Trade of the People’s Republic of China, is a legal economic entity handling comprehensive import and export trade. The corporation is based in Hangzhou, the world-famous resort with a long history. For nearly 10 years growth, we are now ranking among the Top 170 foreign trade companies in China, with the annual import and export
基金the National Natural Science Foundation of China(Nos.72203061,72303157,and 72173082)the Ministry of Education Project of Key Research Institute of Humanities and Social Sciences at Universities in China(No.22JJD790011)the Fundamental Research Funds for the Central Universities(No.2021ECNU-HLYT033).
文摘This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investment and financial statements by Chinese firms publicly listed on A-share markets between 2012 and 2017,we investigate whether Chinese MNCs are more inclined to manage earnings.We discover that these firms exhibited significant earnings management behavior and typically adjusted their earnings downward.We demonstrate that these effects were more pronounced among private MNCs than state-owned firms,and in host countries with weaker institutional quality.Further research reveals that after delaying the confirmation of current earnings,Chinese MNCs received higher government subsidies,and this pattern was particularly prevalent among private MNCs.We find no evidence that Chinese MNCs manipulated earnings to avoid paying taxes.
