Guo Jian-hua

Hebei University of Engineering

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i-10 index

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Jiushuai Zheng

Hebei University of Engineering

Yuhang Zhang

Southern University of Science and Technology

Yang Sun

Jiangxi Transportation Research Institute

Haiyang Wang

South China Agricultural University

Haonan Ning

Hebei University of Engineering

Bin Tian

Shandong Institute of Automation

Haiyang Wang

Xi'an Jiaotong University

Cooperative Institutions

Shandong University

Hebei University of Engineering

Wuhan University

Handan College

University of Chinese Academy of Sciences

South China Agricultural University

University of Minnesota, Duluth

National University of Defense Technology

Shenyang Institute of Engineering

Hubei University Of Economics

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Research Field

Controlling Shareholders' Cash Embezzlement,External Auditing and Corporate Governance

Economic management journal (2010)

Guo Jian-hua

Based on the mannual data in Chinese A-share stock market and corporate governance index(CGI), the paper examines whether auditing can restrain the controlling shareholders' cash embezzlement(CSCE) as an external governance mechanism of firms.Due to the interaction between CSCE and auditor choice,this paper adopts simultaneous equations to control the endogeneity.Results confirm that high quality auditors can significantly restrain the controlling shareholders' cash embezzlement.However,the listed firms in which the cash is embezzled by the controlling shareholders more severely do not tend to choose high quality auditors,which shows that there is a lack of high quality auditing demand at present in Chinese stock market.

Embezzlement

Quality audit

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Citations (1)

Patchlpr: a multi-level feature fusion transformer network for LiDAR-based place recognition

Signal Image and Video Processing (2024)

Yang Sun Guo Jian-hua Haiyang Wang Yuhang Zhang Jiushuai Zheng

Feature (linguistics)

10.1007/s11760-024-03138-9

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Auditor Switching and Audit Opinion-Shopping: An Empirical Research

Journal of Shanxi Finance and Economics University (2008)

Guo Jian-hua

This paper concentrates on whether the motivation of audit opinion-shopping through auditor switching still exists and has been realized after new supervision measures issued by CSRC in 2001 and CICPA in 2002.Through Chi-square test and Lennox(2000)'s probit reporting mode test,results from the 2003—2005 samples of the whole listed companies support that after the above supervision measures the motivation of audit opinion-shopping still exists in listed companies.However,the motivation is not realized in 2003 closely following supervision measures,and is realized in 2004 and 2005.

Audit substantive test

Ordered probit

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SES-YOLOv8n: automatic driving object detection algorithm based on improved YOLOv8

Signal Image and Video Processing (2024)

Yang Sun Yuhang Zhang Haiyang Wang Guo Jian-hua Jiushuai Zheng

10.1007/s11760-024-03003-9

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Citations (12)

The Nature of Actual Controllers,Philanthropic Donation and Corporate Performance

Journal of Guangdong University of Business Studies (2012)

Guo Jian-hua

Based on the manually collected donation data of Chinese listed firms,the paper makes an empirical test on the effect of philanthropic donation on corporate performance and how the nature of actual controllers influences the effect.It is found that corporate donation improves a firm's performance,which suggests that philanthropic donation realizes the win-win situation between economic benefits and social goals,and that the effect of donation on corporate performance in the directly-listed non-stated-owned firms is significantly stronger than that in the stated-owned firms after the classification by the nature of actual controllers,whereas the effect is not significantly different between the stated-owned firms and the indirectly-listed non-stated-owned firms.

Empirical Research

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Political Connections, Types of Political Connections and Accounting Conservatism of Private Listed Companies

China Industrial Economy (2009)

Guo Jian-hua

Based on modification of Basu (1997) model, this paper examines the effect of political connection types, which consist of government officials connections and members of People's Congress (PC) and Chinese People's Political Consultative Conference (CPPCC) connections, on accounting conservatism in the private listed companies. The results confirm that political connections in private listed companies reduce accounting conservatism as a whole. After distinguishing the types of political connections, it is showed that members of PC and CPPCC connections reduce accounting conservatism, whereas government officials connections have no significant effect on accounting conservatism.

Conservatism

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Institutional Environments,Political Connections and Policy Burden——Empirical Evidence Based on Private Listed Firms

Journal of Shanxi Finance and Economics University (2011)

Guo Jian-hua

Taking employment burden as a proxy of policy burden,this paper empirically examines the effect of political connections on the policy burden of firms and the institutional factor influencing the intensity of the effect using a sample of the private listed firms over the period 2004 to 2008.The empirical results show that compared with their non-connected peers,politically connected firms are faced with and bear more employment burden.It is also showed that the poorer the institutional environments are,the stronger government intervention effect is.The research provides direct evidence on the government intervention effect of political connections in China's transitional economy.

Proxy (statistics)

Economic interventionism

Sample (material)

Empirical evidence

Empirical Research

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Citations (4)

Corporate Donation in China:Voluntary or Requested? Evidence from Listed Companies

Cai-jing yanjiu (2012)

Guo Jian-hua

Based on the institutional background in China,this paper classifies the donation environments enterprises are confronted with into governmen t-interventio n-based environment and market-driven environment,and empirically examines the nature of donation of different enterprises.The results show that higher degree of regional marketization leads to less donation of stated-owned enterprises and more donation of private enterprises,especially private directly-listed companies;in addition,the effect of government intervention on donation behavior of state-owned enterprises is constantly weakening.It indicates that donation of stated-owned enterprises is more affected by government intervention,which is requested,and is gradually moving toward marketization and the donation of private enterprises,especially private directly-listed companies,is more driven by market,which is the voluntary behavior.

Marketization

Economic interventionism

Turnover

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Citations (3)

LKStar-Yolov8n: an autonomous driving object detection algorithm based on large convolution kernel star structure of Yolov8n

Signal Image and Video Processing (2025)

Yang Sun Jiushuai Zheng Haiyang Wang Yuhang Zhang Guo Jian-hua

Kernel (algebra)

Star (game theory)

Convolution (computer science)

10.1007/s11760-025-03831-3

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