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Full-Text Articles in Business
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
The Impact Of Related Party Sales By Listed Chinese Firms On Earnings Informativeness And Analysts Forecasts, Jiwei Wang, Hongqi Yuan
Research Collection School Of Accountancy
Using a random sample of 140 of China's listed firms, we show an adverse impact of related party (RP) sales of goods and services on the usefulness of accounting earnings to investors and on the quality of earnings forecasts by financial analysts. Consistent with the contention that RP sales may violate the arm's-length assumption of regular transactions and consequently impair the representational faithfulness and verifiability of accounting data, we find that earnings of firms engaged in RP sales are at least 33% less informative after controlling for factors known to affect earnings informativeness. We also find that financial analysts are …
Building Effective Business Relationships In China, Roy Y. J. Chua
Building Effective Business Relationships In China, Roy Y. J. Chua
Research Collection Lee Kong Chian School Of Business
China’s ways of doing business are becoming more Westernized. But non-Chinese executives still must work hard at building trust in relationships with their Chinese business partners.
Transnational Intellectual Property Strategies And Firms’ Knowledge Adoption: Evidence From China-U.S. Patent Dyads, Kenneth Guang-Lih Huang, Jiatao Li
Transnational Intellectual Property Strategies And Firms’ Knowledge Adoption: Evidence From China-U.S. Patent Dyads, Kenneth Guang-Lih Huang, Jiatao Li
Research Collection Lee Kong Chian School Of Business
As firms increasingly operate and conduct R&D in emerging markets, 'transnational patenting' - patenting of the same invention across more than one country - is becoming a cornerstone of their intellectual property (IP) strategies. We investigate whether and how a patent granted to a focal firm's invention in an emerging economy (China) can shape its subsequent technological knowledge adoption by other firms in developed economies (U.S.). Drawing on research from market signaling and intellectual property strategy, we address this question using a novel dataset of 4,226 China-U.S. patent dyads covering 1,104 firms, and matching control sets. Difference-in-differences estimates show that …
Revisiting The Dragon: The State Of Singapore’S Regionalization Into China, Caroline Yeoh, Wilfred Pow Ngee How, Febbry Lasgon
Revisiting The Dragon: The State Of Singapore’S Regionalization Into China, Caroline Yeoh, Wilfred Pow Ngee How, Febbry Lasgon
Research Collection Lee Kong Chian School Of Business
Many years on, with the main thrust of Singapore's internationalization efforts now pointed elsewhere, the current state of Singapore's state-enterprise network in previous main regions of interest, most notably ever-developing China, remains an area of interest for the purpose of evaluating the city-state's determined efforts to encapsulate economic space for its businesses on foreign soil – perhaps with lessons of relevance to the city-state's latest areas of focus, and certainly of relevance to efforts in the long-term. As a study related to our papers on this topic, we revisit the sprawling sub-continent and the operations of Singapore businesses located therein. …