Eat, Drink, Firms, Government: An Investigation of Corruption from the Entertainment and Travel Costs of Chinese Firms

By Hongbin Cai, Hanming Fang, Lixin Colin Xu. Journal law and economy, 2011

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Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China (2017, background): “Therefore, in institutionally weak regions where trust is low and corruption is high (Cai et al., 2011; Li & Ma, 2015; Wu et al., 2014), firms may not view CSR as the best way to accomplish social responsibility goals.”
Does bribery in the home country promote or dampen firm exports (2013, methodology): “As prior research shows, bribery in the home country can be used to secure additional benefits such as “obtaining better services and more protection” (Cai, Fang, and Xu, 2011: 57).”
Institutions, ownership structures, and distress resolution in China☆ (2013, methodology): “Next, the government quality measure, constructed by theWorld Bank (2006) and widely used in previous studies (Cai et al., 2011; Fan et al., 2009; Xin and Xu, 2007), is defined as the percentage of days in a year that companies spend dealing with government regulators, including tax, public…”
Corruption and firm growth: Evidence from China☆ (2012, background): “Third, Cai et al. (2011) conclude that estimation based on the rm s pro ts should be treated with caution as losses could be caused by a rm s genuine failure in business as well as a rm s false claim.”