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Does the Mandatory Disclosure of Audit Information Affect Analysts’ Information Acquisition?

Kong, Dongmin; Ji, Mianmian; Liu, Shasha - 2021

By introducing the implementation of the Key Audit Matters (KAM) Disclosure Standards for China’s companies cross-listed in Hong Kong in 2017, we present evidence that KAM disclosure reduces analysts’ company visits, which is an important channel of information acquisition. The decreasing...

Persistent link: https://www.econbiz.de/10013217572

Does the mandatory disclosure of audit information affect analysts' information acquisition?

Kong, Dongmin; Ji, Mianmian; Liu, Shasha - In: International review of financial analysis 83 (2022), pp. 1-17

Persistent link: https://www.econbiz.de/10013455094

Mandatory dividend policy and investment efficiency within state-owned business groups

Kong, Dongmin; Ji, Mianmian; Liu, Lihua - In: Pacific-Basin finance journal 77 (2023), pp. 1-19

Persistent link: https://www.econbiz.de/10014463619

Individual investors' dividend tax reform and investment efficiency

Kong, Dongmin; Ji, Mianmian - In: International review of economics & finance : IREF 89 (2024) 1, pp. 1102-1119

Persistent link: https://www.econbiz.de/10014446551

Individual investors' dividend tax reform and corporate social responsibility

Kong, Dongmin; Ji, Mianmian; Zhang, Fan - In: Journal of international financial markets, … 78 (2022), pp. 1-18

Persistent link: https://www.econbiz.de/10013357275

Parent firm dividend payouts and subsidiary earnings management : evidence from mandatory dividend policy

Kong, Dongmin; Ji, Mianmian; Liu, Lihua - In: Journal of accounting and public policy 44 (2024), pp. 1-23

Persistent link: https://www.econbiz.de/10015056815