Search Results - person:"Zhai, Jinbu"

Goodwill impairment, loss avoidance effects and subsequent corporate M&A decisions

Wang, Juxian; Dong, Tianyi; Zhai, Jinbu - In: Emerging markets, finance & trade : a journal of the … 59 (2023) 2, pp. 479-497

Persistent link: https://www.econbiz.de/10013548061

Accounting information quality, governance efficiency and capital investment choice

Zhai, Jinbu; Wang, Yutao - In: China journal of accounting research : CJAR 9 (2016) 4, pp. 251-320

This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information’s governance function. Measuring capital investment choice as the correlation of growth of operating income between company and industry,...

Persistent link: https://www.econbiz.de/10011844663

Research on persistence of frequent acquirers' returns and its affected factors

Zhai, Jinbu; Guo, Su; Guo, Yang - In: International journal of business and economics … 6 (2017) 5, pp. 134-138

Persistent link: https://www.econbiz.de/10011784275

Accounting information quality, governance efficiency and capital investment choice

Zhai, Jinbu; Wang, Yutao - In: China Journal of Accounting Research 9 (2016) 4, pp. 251-320

This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information's governance function. Measuring capital investment choice as the correlation of growth of operating income between company and industry, this...

Persistent link: https://www.econbiz.de/10011937025