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Voluntary management earnings forecasts and value relevance in financial reports
Dong, Nanyan; Wang, Fangjun; Zhang, Junrui - In: Emerging markets, finance & trade : a journal of the … 57 (2021) 9, pp. 2478-2502
Persistent link: https://www.econbiz.de/10012549922
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Tunnelling, fraudulent financial statements and regulation effects : Chinese evidence
Wei, Yi; Chen, Jianguo; Wirth, Carolyn - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 3, pp. 614-624
Persistent link: https://www.econbiz.de/10012821588
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Financial statement comparability and corporate tax avoidance : evidence from China
Majeed, Muhammad Ansar; Yan, Chao - In: Economic research 32 (2019) 1,2, pp. 1813-1843
Persistent link: https://www.econbiz.de/10012433939
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Water disclosure and financial reporting quality for social changes : Empirical evidence from China
Liu, Chengyun; Su, Kun; Zhang, Miaomiao - In: Technological forecasting & social change : an … 166 (2021), pp. 1-20
Persistent link: https://www.econbiz.de/10012693516
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Do individual auditors have their own styles? : evidence from client' financial statement comparability in China
Shi, Haina; Wen, Wen; Zhou, Gaoguang; Zhu, Xindong - In: Accounting horizons : a quarterly publication of the … 35 (2021) 3, pp. 187-215
Persistent link: https://www.econbiz.de/10012667260
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Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?
Sun, Yanqi; Wang, Jenny Jing; Huang, Kevin Tairan - In: Accounting and finance 62 (2022) 2, pp. 2879-2904
Persistent link: https://www.econbiz.de/10013325747
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The impact of air pollution on financial reporting quality : evidence from China
Hu, Nan; Xue, Xingnan; Liu, Ling - In: Accounting and finance 62 (2022) 3, pp. 3609-3644
Persistent link: https://www.econbiz.de/10013468226
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Board diversity and financial statement comparability : evidence from China
Ding, Ning; Ullah, Irfan; Majeed, Muhammad Ansar; Zeb, … - In: Eurasian business review 12 (2022) 4, pp. 743-801
Persistent link: https://www.econbiz.de/10013431500
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Does CFO vertical duality affect financial outcomes? : evidence from the CFO acting as the head of accounting
Lyu, Meng; Sun, Xiaojie Christine; Wang, Bing - In: Journal of international accounting auditing & taxation 49 (2022), pp. 1-24
Persistent link: https://www.econbiz.de/10013535859
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Does securities enforcement improve disclosure quality? : an examination of Chinese listed companies' restatement activities
Cao, Ning; McGuinness, Paul B.; Xi, Chao - In: The journal of corporate finance : contracting, … 67 (2021), pp. 1-30
Persistent link: https://www.econbiz.de/10013209752