Similar Search Results

Auditing standards, professional judgment, and audit quality

Gao, Pingyang; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 201-225

Persistent link: https://www.econbiz.de/10012134982

Firm value and market liquidity around the adoption of common accounting standards

Gao, Pingyang; Jiang, Xu; Zhang, Gaoqing - In: Journal of accounting & economics 68 (2019) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10012139628

Accounting manipulation, peer pressure, and internal control

Gao, Pingyang; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 127-151

Persistent link: https://www.econbiz.de/10012015060

The economic consequences of discrete recognition and continuous measurement

Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 69 (2020) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10012237551

Reporting choices in the shadow of bank runs

Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 65 (2018) 1, pp. 85-108

Persistent link: https://www.econbiz.de/10011843850

Mark-to-market, loan retention, and loan origination

Bleck, Alexander; Gao, Pingyang - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 83-107

Persistent link: https://www.econbiz.de/10014234200

Informational Feedback, Adverse Selection, and Optimal Disclosure Policy

GAO, PINGYANG; LIANG, PIERRE JINGHONG - In: Journal of Accounting Research 51 (2013) 5, pp. 1133-1158

Persistent link: https://www.econbiz.de/10010728755

A measurement approach to conservatism and earnings management

Gao, Pingyang - In: Journal of Accounting and Economics 55 (2013) 2, pp. 251-268

This paper formalizes a two-step representation of accounting measurement and uses it to formalize a general rationale for conservatism as a measurement principle. A transaction's economic substance manifests itself in characteristics of the transaction, and an accounting rule is a mapping from...

Persistent link: https://www.econbiz.de/10010664198

Idiosyncratic Information, Moral Hazard, and the Cost of Capital

Gao, Pingyang - In: Contemporary Accounting Research 36 (2019) 4, pp. 2178-2206

Persistent link: https://www.econbiz.de/10012087105