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Does high-quality financial reporting mitigate the negative impact of global financial crises on firm performance? : evidence from the United Kingdom

Lin, Zhiwei; Jiang, Yihong; Tang, Qingliang; He, Xiangjian - In: Australasian accounting business and finance journal : AABF 8 (2014) 5, pp. 19-46

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Corporate accruals quality during the 2008-2010 global financial crisis

Arthur, Neal; Tang, Qingliang; Lin, Zhiwei - In: Journal of international accounting auditing & taxation 25 (2015), pp. 1-15

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Earnings management in Europe post IFRS : do cultural influences persist?

Gray, Sidney J.; Kang, Tony; Lin, Zhiwei; Tang, Qingliang - In: Management international review : mir ; journal of … 55 (2015) 6, pp. 827-856

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How to measure country-level financial reporting quality?

Tang, Qingliang; Chen, Huifa; Lin, Zhijun - In: Journal of financial reporting & accounting : JFRA 14 (2016) 2, pp. 230-265

Persistent link: https://www.econbiz.de/10011626275

How to measure country-level financial reporting quality?

Tang, Qingliang; Chen, Huifa; Lin, Zhijun - In: Journal of Financial Reporting and Accounting 14 (2016) 2, pp. 230-265

Purpose The purpose of this study is to measure the financial reporting quality of 38 main countries (regions) in the world from 2000 to 2014. Design/methodology/approach This paper uses six accounting and auditing indicators to construct a comprehensive index for the measurement of...

Persistent link: https://www.econbiz.de/10014869809