26 Xianning W Rd.
Xi'an Jiao Tong University
Xi'an, Shaanxi 710049
China
Xi'an Jiaotong University (XJTU)
cost behavior, human capital
tunneling, board independence, minority shareholders, ownership concentration
CSR, CEO, Disclosure, Upper Echelon Theory
Intelligent manufacturing, Made in China 2025, Total factor productivity
Ownership structure, real earnings management, largest shareholder, state control, managerial ownership