Zhijun Lin

Biographic Data

ID6892320
NAMEZhijun Lin
GIVEN NAMESZhijun
FAMILY NAMELin
SIGNATURELIN Z
AFFILIATIONSUniversity of Macau
ORCID0000-0002-9077-344X
VERIFIEDYes
TOTAL WORKS2
TOTAL CITATIONS0
WORKS AS AUTHOR2
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2020
LATEST PUBLICATION YEAR2026
H-INDEX0

  • Environmental Protection Taxes and Earnings Management

    Open AccessWangsi Chen, Zhijun Lin et al.ARTICLESustainable Development2026

    Considering the implementation of the new environmental protection law in 2018, this study examines the mechanism of environmental protection taxes (EPT) on corporate earnings management with a two‐way fixed‐effects model, based on the data of Chinese A‐share listed companies from 2018 to 2023. The results reveal that a significant inverted U‐shaped effect exists between EPT and earnings management. Analysts' coverage strengthens the inverted U‐s…

  • Examining the Relationship between Different Types of Information Disclosure of Foundations and Chinese Donations

    Open AccessZhijun Lin, Ying LiARTICLENonprofit Policy Forum2020References: 3

    The philanthropy industry in China has rapidly advanced in the past few decades and become more prominent in importance. In this study, we examine and compare how the disclosure of different types of information of Chinese foundations is associated with donations by exploiting a unique dataset from the China Foundation Center (CFC). Specifically, we explore a unique index of transparency on information disclosure or the Foundation Transparency In…