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IFRS adoption in China and foreign institutional investments

DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China Journal of Accounting Research 12 (2019) 1, pp. 1-32

We examine the effectiveness of China's IFRS adoption from the perspective of an important set of financial report users, foreign institutional investors. We find that foreign institutional investment does not increase after China's IFRS adoption, and some evidence that it actually declines,...

Persistent link: https://www.econbiz.de/10012621015

Awareness of SEC Enforcement and Auditor Reporting Decisions

Defond, Mark L.; Francis, Jere R.; Hallman, Nicholas J. - In: Contemporary Accounting Research 35 (2018) 1, pp. 277-313

Persistent link: https://www.econbiz.de/10012086969

Investor protection and the information content of annual earnings announcements: international evidence

DeFond, Mark L.; Hung, Mingyi; Trezevant, Robert - In: Journal of accounting & economics 43 (2007) 1, pp. 37-67

Persistent link: https://www.econbiz.de/10003421017

The impact of mandatory IFRS adoption on foreign mutual fund ownership : the role of comparability

DeFond, Mark L.; Hu, Xuesong; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 51 (2011) 3, pp. 240-258

Persistent link: https://www.econbiz.de/10009008153

Was the Sarbanes-Oxley Act good news for corporate bondholders?

DeFond, Mark L.; Hung, Mingyi; Carr, Emre; Zhang, Jieying - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 465-485

Persistent link: https://www.econbiz.de/10009380977

The effect of SOX on small auditor exits and audit quality

DeFond, Mark L.; Lennox, Clive - In: Journal of accounting & economics 52 (2011) 1, pp. 21-40

Persistent link: https://www.econbiz.de/10009161694

Has the widespread adoption of IFRS reduced US firms' attractiveness to foreign investors?

DeFond, Mark L.; Hu, Xuesong; Hung, Mingyi Y.; Li, Siqi - In: Journal of international accounting research 11 (2012) 2, pp. 27-55

Persistent link: https://www.econbiz.de/10009716499

Client conservatism and auditor-client contracting

DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98

Persistent link: https://www.econbiz.de/10011482675

The timeliness of the bond market reaction to bad earnings news

DeFond, Mark L.; Zhang, Jieying - In: Contemporary accounting research : a journal of the … 31 (2014) 3, pp. 911-936

Persistent link: https://www.econbiz.de/10010428010

Does mandatory IFRS adoption affect crash risk?

DeFond, Mark L.; Hung, Mingyi; Li, Siqi; Li, Yinghua - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 265-299

Persistent link: https://www.econbiz.de/10010488920