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Mandatory disclosure of comment letters and analysts' forecasts

Hu, Ning; Xu, Jiayi; Xue, Shuang - In: International review of financial analysis 84 (2022), pp. 1-12

Persistent link: https://www.econbiz.de/10013472977

Disclosure of regulatory information and creditor pricing decision : evidence from Chinese comment letters

Hu, Ning; Cao, Yanan; Zhou, Nan; Xue, Shuang - In: China journal of accounting studies 8 (2020) 1, pp. 97-120

Using Chinese comment letters data, we investigate the impact of the disclosure of comment letters on the cost of debt financing. Empirical results show that when the comment letters are publicly disclosed, creditors charge borrowers significantly higher cost of debt financing. Furthermore, when...

Persistent link: https://www.econbiz.de/10012654054

Report on the development of pilot free trade zones in China

Fang, Xiaowen; Xu, Jiayi - In: Annual report on the development of China's special … (2018), pp. 9-26

Persistent link: https://www.econbiz.de/10012237746

The heterogeneous effects of employment-based pension policies on employment : evidence from urban China

Zhao, Fang; Xu, Jiayi; Fang, Guanfu - In: Journal of Asian economics 78 (2022), pp. 1-13

Persistent link: https://www.econbiz.de/10013417216

Gasoline price and fuel economy of new automobiles : evidence from Chinese cities

Xu, Jiayi; Tan, Soo Jie Sheng; Chu, Yanlai; Zhang, Xiao-Bing - In: Energy economics 126 (2023), pp. 1-13

Persistent link: https://www.econbiz.de/10014483365

Do minority banks perform better or worse than non-minority banks?

Barth, James R.; Cebula, Richard J.; Xu, Jiayi - In: Applied economics 56 (2024) 3, pp. 301-317

Persistent link: https://www.econbiz.de/10014439913

Asymmetric search behavior for gasoline prices : evidence from the Chinese gasoline market

Xu, Jiayi; Zhang, Xiao-Bing; Liu, Yang - In: International review of economics & finance : IREF 89 (2024) 2, pp. 699-712

Persistent link: https://www.econbiz.de/10014446808

Timing of accounting information disclosure and informed trading : an empirical study on the time gap between annual 1st quarterly financial reports and extra abnormal trading volu...

Xue, Shuang; Jiang, Yihong - In: Frontiers of business research in China : selected … 3 (2009) 3, pp. 432-452

Persistent link: https://www.econbiz.de/10003874337

Do audit clients successfully engage in opinion shopping? : partner-level evidence

Chen, Feng; Peng, Songlan; Xue, Shuang; Yang, Zhifeng; … - In: Journal of accounting research 54 (2016) 1, pp. 79-112

Persistent link: https://www.econbiz.de/10011450960

Do comment letters from the stock exchanges have governance effect on R&D manipulation?

Yao, Youfu; Xue, Shuang; Sun, Tong - In: China journal of accounting studies 8 (2020) 4, pp. 528-555

As an important reform of supervision, the comment letter mechanism adopted by the Shanghai Stock Exchange and the Shenzhen Stock Exchange has been paid much attention by regulators and academics. Taking Chinese A-share listed firms from 2015 to 2018 as our samples, this paper investigates the...

Persistent link: https://www.econbiz.de/10012655496