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Voluntary IFRS adoption, analyst coverage, and information quality : international evidence
Cheng, C. S. Agnes - In: Journal of international accounting research 11 (2012) 1, pp. 77-82
Persistent link: https://www.econbiz.de/10009548623
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Why do firms rarely adopt IFRS voluntarily? : academics find significant benefits and the costs appear to be low
Christensen, Hans B. - In: Review of accounting studies 17 (2012) 3, pp. 518-525
Persistent link: https://www.econbiz.de/10009616262
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IFRS reporting, firm-specific information flows, and institutional environments : international evidence
Kim, Jeong-bon; Shi, Haina - In: Review of accounting studies 17 (2012) 3, pp. 474-517
Persistent link: https://www.econbiz.de/10009616275
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International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world
Kim, Jeong-bon; Shi, Haina; Zhou, Jing - In: Review of quantitative finance and accounting 42 (2014) 3, pp. 469-507
Persistent link: https://www.econbiz.de/10010391620
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The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?
Kim, Jeong-bon; Liu, Yiye; Shi, Haina; Zhu, Xindong - In: The international journal of accounting : TIJA 56 (2021) 4, pp. 2150016-1-49
Persistent link: https://www.econbiz.de/10012938782
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The IPO underwriting market share in China : do ownership and quality matter?
Chen, Chao; Shi, Haina; Xu, Haoping - In: Journal of banking & finance 46 (2014), pp. 177-189
Persistent link: https://www.econbiz.de/10010467827
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The influence of the media on government decisions : evidence from IPOs in China
Li, Yuanpeng; Shi, Haina; Zhou, Yi - In: The journal of corporate finance : contracting, … 70 (2021), pp. 1-20
Persistent link: https://www.econbiz.de/10012703871
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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
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Do individual auditors have their own styles? : evidence from client' financial statement comparability in China
Shi, Haina; Wen, Wen; Zhou, Gaoguang; Zhu, Xindong - In: Accounting horizons : a quarterly publication of the … 35 (2021) 3, pp. 187-215
Persistent link: https://www.econbiz.de/10012667260
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Underwriter reputation, issuer ownership, and pre-IPO earnings management : evidence from China
Chen, Chao; Shi, Haina; Xu, Haoping - In: Financial management 42 (2013) 3, pp. 647-677
Persistent link: https://www.econbiz.de/10010211226