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A comparison of value relevance of accounting information in different segments of the Chinese stock market

Sami, Heibatollah; Zhou, Haiyan - In: The International Journal of Accounting 39 (2004) 4, pp. 403-427

Persistent link: https://www.econbiz.de/10005306998

Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China

Sami, Heibatollah; Zhou, Haiyan - In: The International Journal of Accounting 43 (2008) 2, pp. 139-169

In this paper, we investigate the impact of the implementation of a set of new auditing standards in 1996 on the information environment in the emerging markets in China. Because the implementation of such standards can increase the quality and/or quantity of accounting disclosures, it can be...

Persistent link: https://www.econbiz.de/10005331413

A comparison of value relevance of accounting information in different segments of the Chinese stock market

Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 39 (2004) 4, pp. 403-430

Persistent link: https://www.econbiz.de/10006608352

Auditor Disaffiliation Program in China and Auditor Independence

Gul, Ferdinand A.; Sami, Heibatollah; Zhou, Haiyan - In: Auditing : a journal of practice & theory 28 (2009) 1, pp. 29-52

Persistent link: https://www.econbiz.de/10008264977

The Economic Consequences of Increased Disclosure: Evidence from Cross-Listings of Chinese Firms

Sami, Heibatollah; Zhou, Haiyan - In: Journal of international financial management and accounting 19 (2008) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10007896852

Foreign ownership and information asymmetry

Choi, Jongmoo Jay; Lam, Kevin C. K.; Sami, Heibatollah; … - In: Asia-Pacific journal of financial studies 42 (2013) 2, pp. 141-166

Persistent link: https://www.econbiz.de/10010148103

Reply to discussant comments on “Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in Chin...

Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 178-183

Persistent link: https://www.econbiz.de/10008071295

Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China

Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 139-169

Persistent link: https://www.econbiz.de/10008071297

Corporate governance and operating performance of Chinese listed firms

Sami, Heibatollah; Wang, Justin; Zhou, Haiyan - In: Journal of international accounting auditing & taxation 20 (2011) 2, pp. 106-115

Persistent link: https://www.econbiz.de/10009328514

Reply to discussant comments on “Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in Chin...

Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 178-184

Persistent link: https://www.econbiz.de/10008883389