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Stock liquidity and the pricing of earnings : a comparison of China’s floating and nonfloating shares

Lou, Fang; Wang, Jiwei; Yuan, Hongqi - In: Emerging markets finance & trade : a journal of the … 50 (2014), pp. 140-157

Persistent link: https://www.econbiz.de/10010465113

A survey of executive compensation contracts in China's listed companies

Li, Yubo; Lou, Fang; Wang, Jiwei; Yuan, Hongqi - In: China journal of accounting research : CJAR 6 (2013) 3, pp. 211-231

We analyze 228 executive compensation contracts voluntarily disclosed by Chinese listed firms and find that central-government-controlled companies disclose more information in executive compensation contracts than local-government-controlled and non-government-controlled companies. Cash-based...

Persistent link: https://www.econbiz.de/10011825857

The impact of related party sales by listed Chinese firms on earnings informativeness and earnings forecasts

Wang, Jiwei; Yuan, Hongqi - In: International journal of business 17 (2012) 3, pp. 258-275

Persistent link: https://www.econbiz.de/10009566322

Causes and consequences of corporate asset exchanges by listed companies in China

Lou, Fang; Wang, Jiwei; Yuan, Hongqi - In: International review of economics & finance : IREF 31 (2014), pp. 205-217

Persistent link: https://www.econbiz.de/10010490422

A comparison of shareholder identity and governance mechanisms in the monitoring of CEOs of listed companies in China

Wang, Jiwei - In: China economic review : an international journal 21 (2010) 1, pp. 24-37

Persistent link: https://www.econbiz.de/10009270235

Performance commitments of controlling shareholders and earnings management

Hou, Qingchuan; Jin, Qinglu; Yang, Rong; Yuan, Hongqi; … - In: Contemporary accounting research : a journal of the … 32 (2015) 3, pp. 1099-1127

Persistent link: https://www.econbiz.de/10011398669

Voluntary disclosure of internal control and auditor's attestation : evidence from China

Lou, Fang; Sun, Qian; Yuan, Hongqi - In: Frontiers of business research in China : selected … 11 (2017) 2, pp. 208-241

Persistent link: https://www.econbiz.de/10011848678

Agency problems and liquidity premium : evidence from China's stock ownership reform

Chen, Chao; Jin, Qinglu; Yuan, Hongqi - In: International review of financial analysis 20 (2011) 2, pp. 76-87

Persistent link: https://www.econbiz.de/10009295892

Failure in performance commitment and goodwill impairment : evidence from M&As

Yuan, Hongqi; Gao, Chong; Shi, Haina - In: China journal of accounting studies 8 (2020) 2, pp. 183-213

We examine whether and how the failure in performance commitment by an acquiree affects the acquirers’ recognition of goodwill impairment. Based on a sample of A-share-listed firms during 2008-2016, we document the following evidence. First, both the likelihood and amounts of goodwill...

Persistent link: https://www.econbiz.de/10012654226

The substantial convergence of Chinese accounting standards with IFRS and the managerial pay-for-accounting performance sensitivity of publicly listed Chinese firms

Ke, Bin; Li, Yubo; Yuan, Hongqi - In: Journal of accounting and public policy 35 (2016) 6, pp. 567-591

Persistent link: https://www.econbiz.de/10011668794