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Trust and the provision of trade credit
Wu, Wenfeng; Firth, Michael; Rui, Oliver M. - In: Journal of Banking & Finance 39 (2014) C, pp. 146-159
State-controlled listed firms in China receive preferential treatment when borrowing from commercial banks; in contrast …
Persistent link: https://www.econbiz.de/10010730411
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Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports
Henselmann, Klaus; Scherr, Elisabeth - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2012
Most of the bankruptcy prediction models developed so far have in common that they are based on quantitative data or more precisely financial ratios. However, useful information can be lost when disregarding soft information. In this work, we develop an automated content analysis technique to...
Persistent link: https://www.econbiz.de/10010957308
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Media Coverage and Firm Valuation: Evidence from China
Wang, Jiwei; Ye, Kangtao - In: Journal of Business Ethics 127 (2015) 3, pp. 501-511
coverage of a firm’s controlling shareholder influences firm valuation in corporate China. Using 366 listed family firms in … China from 2003 to 2006, we find that firms in which controlling shareholders receive more neutral media reports enjoy …
Persistent link: https://www.econbiz.de/10011242128
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Does the bonding effect matter in a more integrated capital market world?
Doukas, John A.; Wang, Liu - In: Journal of International Money and Finance 47 (2014) C, pp. 162-184
China. Consistent with the bonding hypothesis, we find that Chinese firms with foreign listings attain higher valuations …
Persistent link: https://www.econbiz.de/10010906606
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Accounting Quality, Earnings Management and Cross-Listings: Evidence from China
Eng, Li Li; Lin, Ying Chou - In: Review of Pacific Basin Financial Markets and Policies … 15 (2012) 02, pp. 1250009-1
, firms from China do not have better reporting quality when they cross-list in the United States. There are still significant …
Persistent link: https://www.econbiz.de/10010554832
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Executive integrity, audit opinion, and fraud in Chinese listed firms
Chen, Jiandong; Cumming, Douglas; Hou, Wenxuan; Lee, Edward - In: Emerging Markets Review 15 (2013) C, pp. 72-91
We examine the influence of auditors on mitigating corporate fraud in China, which is known to have weak legal … further strengthening auditor independence in emerging countries like China. …
Persistent link: https://www.econbiz.de/10010666218
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Audit quality and market pricing of earnings and earnings components in China
Habib, Ahsan; Jiang, Haiyan; Zhou, Donghua - In: Asian Review of Accounting 22 (2014) April, pp. 20-34
earnings components in China. Design/methodology/approach –The paper measures audit quality using three tiers of audit firm … numbers. The paper finds a negative impact of local Top10 audit on the pricing of earnings in China. However, the paper finds … prior research in China has used modified audit opinion as the audit quality matrix, the paper considers market valuation of …
Persistent link: https://www.econbiz.de/10010761698
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How do accounting standards and insiders' incentives affect earnings management? Evidence from China
Zhang, Yuyang; Uchida, Konari; Bu, Hua - In: Emerging Markets Review 16 (2013) C, pp. 78-99
Chinese listed companies recently experienced two important institutional changes: split share structure reform (SSSR) and the mandatory adoption of IFRS-convergent new accounting standards (NAS). We find that the introduction of NAS significantly increased earnings management. Although we do...
Persistent link: https://www.econbiz.de/10010682552
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Monitoring of earnings management by independent directors and the impact of regulation: evidence from the People's Republic of China
Lai, Liona - In: International Journal of Accounting, Auditing and … 7 (2011) 1/2, pp. 6-31
Alarmed by escalating volatility in international financial markets and the uncovering of numerous accounting scandals, national regulators worldwide responded by introducing new regulations on corporate governance. To shed light on the debate over the merit of such regulations, this study...
Persistent link: https://www.econbiz.de/10010817118
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Mutual funds’ holdings and listed firms’ earnings management: Evidence from China
Chi, Jing; Yang, Jingjing; Young, Martin - In: Journal of Multinational Financial Management 28 (2014) C, pp. 62-78
management in China. We find that both long-term and short-term funds’ holdings can lead to reduced non-core income. However …
Persistent link: https://www.econbiz.de/10011076704