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Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards

Chamisa, Eddie; Mangena, Musa; Ye, Guanlan - In: Journal of Accounting in Emerging Economies 2 (2012) 2, pp. 162-187

Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A‐share and B‐share markets during three distinct phases...

Persistent link: https://www.econbiz.de/10014839413

Country risk, stock prices, and the exchange rate of the renminbi

Umar, Muhammad; Sun, Gang - In: Journal of Financial Economic Policy 7 (2015) 4, pp. 366-376

Purpose – The purpose of this study is to analyze the relationship between country risk, stock prices and the exchange rate of the renminbi (RMB) compared to that of the US dollar. Design/methodology/approach – An extended open macroeconomic model with investment–saving, liquidity...

Persistent link: https://www.econbiz.de/10014867177

The long-term performance of cross-border mergers and acquisitions

Lan, Sai; Yang, Fan; Zhu, Hong - In: Chinese Management Studies 9 (2015) 3, pp. 385-400

Purpose – The purpose of this paper is to examine Chinese firms’ long-term value creation derived from cross-border mergers and acquisitions (CBMAs). Design/methodology/approach – The authors collected a sample of 140 CBMAs conducted by Chinese firms listed in Shenzhen and Shanghai stock...

Persistent link: https://www.econbiz.de/10014698003

Do investor’s Big Five personality traits influence the association between information acquisition and stock trading behavior?

Tauni, Muhammad Zubair; Rao, Zia-ur-Rehman; Fang, Hongxing - In: China Finance Review International 7 (2017) 4, pp. 450-477

Purpose The purpose of this paper is to investigate the impact of the frequency of information acquisition on the frequency of stock trading. The authors also examined if the Big Five personality traits of investor influence the association between information acquisition and stock trading...

Persistent link: https://www.econbiz.de/10014694596

A study of voluntary disclosure of listed Chinese firms – a stakeholder perspective

Qu, Wen; Leung, Philomena; Cooper, Barry - In: Managerial Auditing Journal 28 (2013) 3, pp. 261-294

Purpose – The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and stakeholder theory, the paper identifies newly emerged stakeholder groups for listed Chinese firms during three...

Persistent link: https://www.econbiz.de/10014929322

Does investor personality moderate the relationship between information sources and trading behavior? Evidence from Chinese stock market

Tauni, Muhammad Zubair; Rao, Zia-ur-Rehman; Fang, Hong-Xing - In: Managerial Finance 43 (2017) 5, pp. 545-566

Purpose The purpose of this paper is to investigate the impact of the key sources of information, namely, financial advice, word-of-mouth communication and specialized press, on trading behavior of Chinese stock investors. The study also analyzed if the association between the key sources of...

Persistent link: https://www.econbiz.de/10014941672

What explains the investment anomaly in the Chinese stock market?

Chen, Jieting - In: Nankai Business Review International 8 (2017) 4, pp. 495-520

Purpose This paper aims to examine the Chinese investment anomaly and dissect it from a perspective of rational expectation framework. Design/methodology/approach Characteristic-based sorting and Fama–MacBeth two-stage cross-sectional regression are adopted to test the relationship between...

Persistent link: https://www.econbiz.de/10014954376

Pro-Business or Common Citizen?: An Analysis of an Indian Woman CEO's Tweets

Rathore, Ashish K.; Tuli, Nikhil; Ilavarasan, P. Vigneswara - In: International Journal of Virtual Communities and Social … 8 (2016) 1, pp. 19-29

This paper examines the social media content of a woman Indian chief executive officer (CEO) in her communication in … the public space. The active involvement of CEO in communication activities influences the business effectiveness … corporate and personal use of CEO. For this study, Tweets posted on Twitter, a micro-blogging social media platform, by an …

Persistent link: https://www.econbiz.de/10012048562

Three perspectives of the media‐organisation relationship: Media personnel, corporate spokespersons and CEOs look at the role of the corporate spokesperson

Warburton, Terrence L.; Troester, Rod - In: Journal of Communication Management 1 (1997) 4, pp. 335-349

While the importance of the corporate spokesperson in the media‐organisation relationship is consistently recognised in the literature, little is known in terms of the actual practices and perceptions of the various parties involved. Based on a survey of media personnel, corporate spokesperson...

Persistent link: https://www.econbiz.de/10014851009

The bright side of CEO narcissism and its impact on accounting conservatism

Shen, Yun; Mollica, Vito; Dalla Costa, Aldo Fortunato - In: Journal of Accounting Literature 46 (2023) 1, pp. 1-25

narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism. Design …/methodology/approach The authors test the relation between CEO narcissism and accounting conservatism for a sample of 907 US companies and … find that CEO narcissism is associated with speculative accounting practices in the form of timely recognition of positive …

Persistent link: https://www.econbiz.de/10014839755