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Effect of R&D investments on persistence of abnormal earnings

Asthana, Sharad C.; Zhang, Yinqi - In: Review of Accounting and Finance 5 (2006) 2, pp. 124-139

Purpose – This paper sets out to test the effects of firms’ and industry's R&D intensity on persistence of abnormal earnings. Design/methodology/approach – Ohlson's valuation model is used with pooled regressions along with Fama–Macbeth methodology on yearly regressions and partitioning...

Persistent link: https://www.econbiz.de/10014989505

Participant-mix and management of qualified pension plans

Asthana, Sharad C. - In: Accounting and the public interest 9 (2009) 1, pp. 100-128

Persistent link: https://www.econbiz.de/10009502675

Participant-mix and management of qualified pension plans

Asthana, Sharad C. - In: Accounting and the public interest 9 (2009) 1, pp. 100-128

Persistent link: https://www.econbiz.de/10009932652

Takeover protection and managerial myopia : evidence from real earnings management

Zhao, Yijiang; Chen, Kung H.; Zhang, Yinqi; Davis, Michael - In: Journal of accounting and public policy 31 (2012) 1, pp. 109-135

Persistent link: https://www.econbiz.de/10009500087

Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms?

Gramling, Audrey A.; Krishnan, Jayanthi; Zhang, Yinqi - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 59-79

Persistent link: https://www.econbiz.de/10009301884

The value of Big N target auditors in corporate takeovers

Xie, Yuan; Yi, Han S.; Zhang, Yinqi - In: Auditing : a journal of practice & theory 32 (2013) 3, pp. 141-169

Persistent link: https://www.econbiz.de/10009786599

Investor perceptions of the earnings quality consequences of hiring an affiliated auditor

Baber, William R.; Krishnan, Jagan; Zhang, Yinqi - In: Review of accounting studies 19 (2014) 1, pp. 69-102

Persistent link: https://www.econbiz.de/10010347411

Is there a relation between audit fee cuts during the global financial crisis and banks' financial reporting quality?

Krishnan, Gopal; Zhang, Yinqi - In: Journal of accounting and public policy 33 (2014) 3, pp. 279-300

Persistent link: https://www.econbiz.de/10010401570

National level, city level auditor industry specialization and analyst forecast properties

Xie, Yuan; Zhang, Yinqi; Zhou, Jian - In: International journal of auditing : IJA 16 (2012) 3, pp. 248-267

Persistent link: https://www.econbiz.de/10009673688

Auditor choice and its implications for group-affiliated firms

Fang, Junxiong; Pittman, Jeffrey A.; Zhang, Yinqi; … - In: Contemporary accounting research : a journal of the … 34 (2017) 1, pp. 39-82

Persistent link: https://www.econbiz.de/10011773471