Local government centralization and corporate ESG performance: Evidence from China’s county-to-district reform

Local government centralization and corporate ESG performance: Evidence from China’s county-to-district reform

As a city–county consolidation with Chinese characteristics, China’s county-to-district (CtD) reform transfers a county’s autonomy to a city, thereby strengthening the administrative, decision-making, fiscal and other powers of the prefecture-level municipal government, which effectively enables the...

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Bibliographic Details
Main Authors: Qihang Xue, Huimin Wang, Xiaole Ji, Jian Wei
Format: Article
Language:English
Published: Elsevier 2023-09-01
Series:China Journal of Accounting Research
Subjects:
Municipal government centralization
County-to-district reform
ESG
Market segmentation
Policy uncertainty
Rent-seeking
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309123000242

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http://www.sciencedirect.com/science/article/pii/S1755309123000242

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