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Understanding corporate governance in China

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  • Jiang, Fuxiu
  • Kim, Kenneth A.

Abstract

Corporate governance in China may offer implications and useful insights for corporate governance theory and practices in other countries. This paper aims to provide a “thought leadership” piece to enhance understanding of corporate governance in China, describing the “China model” of corporate governance practice and theory. We focus on and discuss the uniqueness of corporate governance in China from eight aspects: large shareholders, institutional investors, board of directors, managerial incentives, information intermediaries, laws and regulations, three types of markets, and corporate social responsibility (CSR). We also discuss papers published in the special section on the theme of corporate governance and corporate social responsibility in China. These studies further our understanding of the China model of corporate governance.

Suggested Citation

  • Jiang, Fuxiu & Kim, Kenneth A., 2024. "Understanding corporate governance in China," The British Accounting Review, Elsevier, vol. 56(5).
    • Handle: RePEc:eee:bracre:v:56:y:2024:i:5:s0890838924002233
    DOI: 10.1016/j.bar.2024.101459
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    More about this item

    Keywords

    Corporate governance; Corporate social responsibility; China;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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