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Political connections and readability of financial statements : evidence from China

He, Kang; Chen, Wanyi; Zhang, Liguang; Zhou, Yankun - In: Revista de Contabilidad 27 (2024) 1, pp. 30-48

Persistent link: https://www.econbiz.de/10015396092

Financial Reporting Quality of ESG Firms Listed in China

Abeysekera, Indra; Li, Feng; Lu, Yingjun - 2023

unpredictable business outlooks. The study randomly selected 100 firms from the 2021 China ESG Top 500 Outstanding Enterprises … had an accrual quality, board size, China, earnings management, ESG, earnings smoothness, female directors, financial … first study to contribute to understanding the financial reporting quality of ESG firms listed in China …

Persistent link: https://www.econbiz.de/10014353563

Comparing the Financial Reporting Quality of Chinese and U.S. Public Firms

Brown, Kareen - 2018

the Chinese firms listed in China and whether Chinese firms have exhibited lower financial reporting quality than their U … effect of U.S. actions against reverse mergers on Chinese stocks listed in China. Overall results do not support the …

Persistent link: https://www.econbiz.de/10012912803

A New Chinese Financial Sentiment Dictionary for Textual Analysis in Accounting and Finance

Bian, Shibo - 2019

Using a multi-stage filtering procedure based on both algorithms and human judgement, we develop a Chinese Financial Sentiment Dictionary (CFSD) with the hope to help advance textual analysis of Chinese documents in accounting and finance. There are 1,489 negative words and 1,108 positive words...

Persistent link: https://www.econbiz.de/10012863741

Do Chinese Listed Firms Actively Alter the Design of Pay-Performance Sensitivity Following Financial Restatements?

Ma, Chen - 2015

The high sensitivity of management compensation to accounting performance could be an important driver of financial restatement, due to strong management incentives to manipulate earnings. This paper examines whether restating firms rearrange management's annual compensation following...

Persistent link: https://www.econbiz.de/10013029878

Legal Liability, Government Intervention, and Auditor Behaviour : Evidence from Structural Reform of Audit Firms in China

He, Ku - 2015

This paper investigates how legal liability influences audit quality and audit fees, particularly in the presence of government intervention. Since 2010, all Chinese audit firms were required to transform from a structure of limited liability company (LLC) to limited liability partnership (LLP),...

Persistent link: https://www.econbiz.de/10013033426

Chinese Accounting Restatement and the Timeliness of Annual Report

Ma, Chen - 2013

Chinese accounting restatements are mainly disclosed in companies' annual reports due to unique Chinese institutional background and regulatory setting. Using manually collected data of 1050 accounting restatements from 2003 to 2011, we study the association between Chinese accounting...

Persistent link: https://www.econbiz.de/10013083891

Effects of Applying the New ASBE 21 Leases on the Financial Statements : Evidence from China

Xu, Yun; Rahman, Jahidur Md - 2021

The Ministry of Finance of China has proposed a new lease accounting model to the existing lease accounting standard …. Significant relative differences were found within the airline industry in China. Results indicated that the total assets and … China, prior studies have analyzed the firms in other countries, where different accounting principles are applied. Hence …

Persistent link: https://www.econbiz.de/10013310667

Foreign experienced CEOs' and financial statement comparability

Ding, Ning; Ullah, Irfan; Jebran, Khalil - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 13, pp. 3751-3769

Persistent link: https://www.econbiz.de/10013462412

Cooking the Books : Recipes and Costs of Falsified Financial Statements in China

Rui, Oliver Meng - 2010

We examine the causes and consequences of falsified financial statements in China. Using bivariate probit regression …

Persistent link: https://www.econbiz.de/10013136095