Search Results - person:"Yao, Daifei (Troy)"

Developing critical thinking : an examination of contemporary practices in accounting

Sinnewe, Elisabeth; Yao, Daifei; De Zwaan, Laura - In: Accounting and finance 63 (2023) 1, pp. 403-425

Persistent link: https://www.econbiz.de/10014301523

Human Capital Mobility and Analyst Forecast Accuracy : Evidence from Inevitable Disclosure Doctrine Adoption

Dai, Yunhao; Tan, Weiqiang; Yao, Daifei (Troy) - 2023

This study uses the staggered recognition of the Inevitable Disclosure Doctrine (IDD) by the United States state courts as an exogenous shock to human capital stability. Using a difference-in-differences (DiD) research design, we present evidence that financial analysts are likely to issue more...

Persistent link: https://www.econbiz.de/10014353744

Board chairs' early-life experience and tax avoidance

Pan, Yukun; Liao, Lin; Yao, Daifei; Zhang, Joseph H. - In: Journal of business ethics : JBE 192 (2024) 4, pp. 897-917

Persistent link: https://www.econbiz.de/10014637558

How does risk tolerance reflected in national culture affect pay-performance sensitivity?

Free, Mitchell; Kent, Pamela; Qu, Xin; Yao, Daifei - In: Journal of international accounting research 22 (2023) 1, pp. 29-58

Persistent link: https://www.econbiz.de/10014295521

Capital market liberalisation and voluntary corporate social responsibility disclosure : evidence from a quasi-natural experiment in China

Liao, Lin; Pan, Yukun; Yao, Daifei - In: Accounting and finance 63 (2023) 2, pp. 2677-2715

Persistent link: https://www.econbiz.de/10014302130

Corporate social responsibility misconduct and formation of board interlocks

Wang, Yujie; Tsang, Albert; Xiang, Yi; Yao, Daifei - In: Journal of financial stability 67 (2023), pp. 1-19

Persistent link: https://www.econbiz.de/10014455502

Celebrity CEOs and corporate investment : a psychological contract perspective

Zhou, Linzi; Long, Wenbin; Qu, Xin; Yao, Daifei - In: International review of financial analysis 87 (2023), pp. 1-18

Persistent link: https://www.econbiz.de/10014460600

Book-tax conformity and the demand for auditor-provided tax services: European evidence

Sun, Xuan Sean; Habib, Ahsan; Yao, Daifei Troy - In: Journal of Accounting Literature 45 (2023) 3, pp. 425-457

Purpose This study aims to examine the impact of different levels of required book-tax conformity (BTC) on audit clients' demand for auditor-provided tax services (APTS). In addition, the authors also investigate the effects of the European Union (EU) Regulation (2014)....

Persistent link: https://www.econbiz.de/10014839782

Can carbon emission trading scheme reshape audit reporting aggressiveness? : evidence from an incremental information perspective

Long, Wenbin; Zhang, Manqiao; Qu, Xin; Yao, Daifei; Hu, … - In: Finance research letters 58 (2023) 4, pp. 1-10

Persistent link: https://www.econbiz.de/10014633335

Political conformity and entrepreneurship : evidence from China

Yang, Haiyan; Zhang, Shuyuan; Hu, Fang; Yao, Daifei - In: Finance research letters 58 (2023) 3, pp. 1-9

Persistent link: https://www.econbiz.de/10014636710