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The impact of early XBRL adoption on analysts' forecast accuracy : empirical evidence from China
Liu, Chunhui; Yao, Lee Jian; Sia, Choon Ling; Wei, Kwok Kee - In: Electronic markets : the international journal on … 24 (2014) 1, pp. 47-55
Persistent link: https://www.econbiz.de/10010337644
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Corporate governance and financial reporting quality in China : a survey of recent evidence
Habib, Ahsan; Jiang, Haiyan - In: Journal of international accounting auditing & taxation 24 (2015), pp. 29-45
Persistent link: https://www.econbiz.de/10011284241
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The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China
Wang, Tawei; Wen, Ching Yao; Seng, Jia-lang - In: Information & management : the internat. journal of … 51 (2014) 3, pp. 336-346
Persistent link: https://www.econbiz.de/10010375808
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Determinants and implications of long audit reporting lags : evidence from China
Chan, K. Hung; Luo, Vivian Wei; Mo, Phyllis L. L. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 145-166
Persistent link: https://www.econbiz.de/10011558678
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Financial reporting practices of China's listed firms
Piotroski, Joseph D. - In: Journal of applied corporate finance : JACF 26 (2014) 3, pp. 53-60
Persistent link: https://www.econbiz.de/10010474475
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Market reactions to XBRL-formatted financial information : empirical evidence from China
Peng, Emma Y.; Shon, John; Tan, Christine - In: International journal of e-business research : an … 10 (2014) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10010433339
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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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Family control, accounting misstatements, and market reactions to restatements : evidence from China
Ma, Liangbo; Ma, Shiguang; Tian, Gary Gang - In: Emerging markets review 28 (2016), pp. 1-27
Persistent link: https://www.econbiz.de/10011670970
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Can information disclosure technology improve investment efficiency? : empirical evidence from China
Chen, Songsheng; Kong, Sophie X.; Luo, Shaodong - In: International journal of financial services management … 9 (2018) 2, pp. 168-186
Persistent link: https://www.econbiz.de/10011914157
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Financial Reporting Quality of ESG Firms Listed in China
Abeysekera, Indra; Li, Feng; Lu, Yingjun - 2023
The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because … business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and … management), controlling for the influence of known variables (firm age and firm-specific risk) on financial reporting quality …
Persistent link: https://www.econbiz.de/10014353563