China Finance Review International: Volume 2 Issue 2

Government performance auditing demand research based on the neo‐institutional economics

Hui Fan

The purpose of this paper, based on the institution change theory, is to analyze the factors which influence the auditees' demand for government performance auditing (GPA).

Capital province, political objectives and the post‐IPO policy burden

Liang Sun, Chun Liu

The purpose of this paper is to analyze the reason for Chinese local officials' enthusiasm towards cultivating newly listed firms within their jurisdictions.

Does attention affect individual investors' investment return?

Rongsheng Shi, Zhi Xu, Zhengrong Chen, Jing Huang

The purpose of this paper is to theoretically and empirically explore the effects of attention levels on individual investors' investment return.

The empirical research of banks' capital buffer and risk adjustment decision making: Evidence from China's banks

Changjun Zheng, Tinghua Xu, Wanxia Liang

In order to improve banks' ability to fight against risks, China's financial regulatory authorities refer to the Basel Accord, and bank capital adequacy ratio is taken as an…

For which option is credit risk more representative on China banks' total factor productivity: Efficiency change or technological progress?

Fadzlan Sufian

The purpose of this paper is to provide new empirical evidence on the impact of credit risk on China banks' total factor productivity.