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Does top executive gender diversity affect earnings quality? : a large sample analysis of Chinese listed firms
Ye, Kangtao; Zhang, Ran; Rezaee, Zabihollah - In: Advances in accounting : a research annual 26 (2010) 1, pp. 47-54
Persistent link: https://www.econbiz.de/10008702063
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The effect of auditing on promoting exports : evidence from private firms in emerging markets
Cheng, C. S. Agnes; Sun, Weihang; Ye, Kangtao; Zhang, Ning - In: Management science : journal of the Institute for … 66 (2020) 4, pp. 1692-1716
Persistent link: https://www.econbiz.de/10012268442
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Accounting-Based Regulation in Emerging Markets : The Case of China's Seasoned-Equity Offerings
Chen, Kevin C. W.; Wang, Jiwei - 2013
In China, listed companies are required to achieve a minimum return on equity (ROE) before they can apply for permission to issue additional shares through seasoned-equity offerings (SEO). We document two benefits of this accounting-based regulation in China. First, this regulation limits the...
Persistent link: https://www.econbiz.de/10014157315