Local government centralization and corporate ESG performance: Evidence from China’s county-to-district reform by Qihang Xue, Huimin Wang, Xiaole Ji, Jian Wei

“…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 centralization of local governments. …”
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