CSRC’s supervision and corporate investment efficiency—based on the random inspection
ABSTRACTThe random inspection is an important innovation of CSRC’s regulatory initiatives. Using this quasi-natural experiment conducted by the CSRC, we examine the impact of the random inspection on corporate investment efficiency. The result shows that after the listed firms are inspected, the inv...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2023-10-01
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| Series: | China Journal of Accounting Studies |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2023.2284149 |