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Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China SOX

Ji, Xudong; Lu, Wei; Qu, Wen; Richardson, Vernon J. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 3, pp. 43-68

Persistent link: https://www.econbiz.de/10012258373

Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China

Ji, Xu-dong; Lu, Wei; Qu, Wen - In: Journal of contemporary accounting & economics 11 (2015) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10011350454

Bank risk aggregation with forward-looking textual risk disclosures

Wei, Lu; Li, Guowen; Li, Jianping; Zhu, Xiaoqian - In: The North American journal of economics and finance : a … 50 (2019), pp. 1-16

Persistent link: https://www.econbiz.de/10012203124

Voluntary disclosure of internal control weakness and earnings quality : evidence from China

Ji, Xu-dong; Lu, Wei; Qu, Wen - In: The international journal of accounting : TIJA 52 (2017) 1, pp. 27-44

Persistent link: https://www.econbiz.de/10011782530

The impact of the disclosure characteristics of the application material on the successful listing of companies on China's Science and Technology Innovation Board

Han, Chen; Wu, Chengliang; Wei, Lu - In: Journal of behavioral and experimental finance 37 (2023), pp. 1-11

Persistent link: https://www.econbiz.de/10014454743

Do textual risk disclosures reveal corporate risk? : evidence from U.S. fintech corporations

Wei, Lu; Jing, Haozhe; Huang, Jie; Deng, Yuqi; Jing, Zhongbo - In: Economic modelling 127 (2023), pp. 1-22

Persistent link: https://www.econbiz.de/10014464211

The interactions between upstream quality disclosure and downstream entry

Wu, Jie; Lu, Wei; Ji, Xiang - In: European journal of operational research : EJOR 309 (2023) 2, pp. 545-559

Persistent link: https://www.econbiz.de/10014291604

Determinants and Economic Consequences of Voluntary Disclosure of Internal Control Weaknesses in China

Ji, Xu-Dong - 2015

This paper investigates the determinants and economic consequences of disclosure of internal control weaknesses (ICWs) by Chinese listed firms under the voluntary disclosure regime over 2010-2011. We find that the probability of firms disclosing ICWs is not only associated with firm...

Persistent link: https://www.econbiz.de/10013028590