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Product market competition and financial analysts' forecast quality : the mediating role of financial reporting quality
Iqbal, Amjad; Ali, Fayaz; Umar, Muhammad; Ullah, Irfan; … - In: Borsa Istanbul Review 22 (2022) 2, pp. 248-256
We reveal the reporting quality channel by investigating the mediating role of financial reporting quality (FRQ) in the relationship between product market competition (PMC) and analysts' forecast quality (AFQ). We analyze a sample of 1179 unique nonfinancial Chinese listed firms, resulting in...
Persistent link: https://www.econbiz.de/10013184069
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Unconditional conservatism under the Chinese version of IFRS
Barhamzaid, Zuhair A. A. - In: China Journal of Accounting Research 12 (2019) 4, pp. 395-409
This study explores the level of unconditional conservatism (UNCC) in accounting after China's convergence with International Financial Reporting Standards (IFRS). Using the intercept of the Basu (1997) model, an overall reduction is found in UNCC under the Chinese version of IFRS. This study is...
Persistent link: https://www.econbiz.de/10012621033
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Separate Auditing or Not? The Impact of Relational Concern on Board of Director’s Choice of Auditor in Chinese Public Listed Companies
Zhang, Jidong - 2011
salient during the choice of auditor. A series of propositions regarding to the influence of board-top management team …
Persistent link: https://www.econbiz.de/10013132609
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Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China
Tang, Tanya Y. H. - 2011
This study investigates whether and how book-tax differences (BTDs) are related to earnings management, tax management … firms, we find that firms with strong incentives for earnings and tax management exhibit high levels of abnormal BTDs. This … indicate that earnings management explains 7.4% of abnormal BTDs, tax management accounts for 27.8% of abnormal BTDs, and their …
Persistent link: https://www.econbiz.de/10013132915
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Cooking the Books : Recipes and Costs of Falsified Financial Statements in China
Rui, Oliver M. - 2010
We examine the causes and consequences of falsified financial statements in China. Using bivariate probit regression analysis, we find that firms with high debt and that plan to make equity issues are more likely to manipulate their earnings and thus have to restate their financial reports in...
Persistent link: https://www.econbiz.de/10013136095
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Does Foreign Investor Demand for Information Affect Forecast Accuracy? Evidence from the Chinese Stock Markets
Barniv, Ran - 2010
Prior international accounting studies have examined mainly the supply side of analyst research. Specific trading rights and financial reporting systems in China provide a unique opportunity to test both demand and supply factors of analyst information. For shares traded only by less-informed...
Persistent link: https://www.econbiz.de/10013138744
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Association Between Borrower and Lender State Ownership and Accounting Conservatism
Chen, Hanwen - 2010
We examine the association between borrower (firm) and lender (bank) state ownership and accounting conservatism for a sample of Chinese firms. We hypothesize that state-owned enterprises (SOEs) adopt less conservative accounting than non-state-owned enterprises (NSOEs) because lenders are less...
Persistent link: https://www.econbiz.de/10013139200
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Analyst Following, Information Asymmetry and Cost of Capital : A Discussion of Bowen, Chen and Cheng (2008)
Lang, Mark H. - 2012
Bowen, Chen and Cheng (2008) document a negative association between analyst following and the discount at issuance of seasoned equity offerings which, they argue, provides evidence of a direct link between analyst following, information asymmetry and cost of capital. While the empirical setting...
Persistent link: https://www.econbiz.de/10013116515
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Tax-Induced Earnings Management in Emerging Markets : Evidence from China
Lin, Bing-Xuan - 2011
came into effect in 2008. Using the simulated marginal tax rate as an indicator of firms' earnings management incentives …, and discretionary current accruals as a proxy for earnings management, we find significant tax-induced earnings management … in 2007. However, the downward earnings management becomes less obvious for firms that have a greater percentage of …
Persistent link: https://www.econbiz.de/10013118078
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Public Governance, Political Connectedness, and CEO Turnover : Evidence from Chinese State-Owned Enterprises
Yuan, Qingbo - 2011
Using a sample of partially privatized state-owned enterprises (SOEs) listed in China's A-share stock market, this study investigates whether the regional institutions and CEO's political connectedness will affect the listed firms' hiring and firing decisions about CEOs, and what are the...
Persistent link: https://www.econbiz.de/10013121420