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Goodwill impairment loss and bond credit rating

Sun, Li; Zhang, Joseph H. - In: International Journal of Accounting & Information Management 25 (2017) 1, pp. 2-20

Purpose The purpose of this study is to examine the impact of goodwill impairment losses on bond credit ratings. Design/methodology/approach The authors use regression analysis to examine the relationship between goodwill impairment losses and bond credit ratings. Findings The empirical results...

Persistent link: https://www.econbiz.de/10014759299

Do auditors favor clients with government favoritism?

Xuan, Yang; Yin, Xingqiang; Zhang, Joseph H. - In: Journal of accounting and public policy 46 (2024), pp. 1-20

Persistent link: https://www.econbiz.de/10015057020

Does voluntary adoption of XBRL reduce cost of equity capital?

Hao, Lizhong; Zhang, Joseph H.; Jing (Bob) Fang - In: International Journal of Accounting and Information … 22 (2014), pp. 86-102

Purpose –The paper aims to examine whether or not firms voluntarily filing in XBRL (eXtensible Business Reporting Language) format enjoy a lower cost of capital. XBRL, or “interactive data” as the US Securities and Exchange Commission refers to it, is an information format that enables...

Persistent link: https://www.econbiz.de/10010797623

Corporate social responsibility and goodwill impairment

Golden, Joanna; Sun, Li; Zhang, Joseph H. - In: Accounting and the public interest 18 (2018) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10011978607

Board chairs' early-life experience and tax avoidance

Pan, Yukun; Liao, Lin; Yao, Daifei; Zhang, Joseph H. - In: Journal of business ethics : JBE 192 (2024) 4, pp. 897-917

Persistent link: https://www.econbiz.de/10014637558

Does voluntary adoption of XBRL reduce cost of equity capital?

Hao, Lizhong; H. Zhang, Joseph; (Bob) Fang, Jing - In: International Journal of Accounting and Information … 22 (2014) 2, pp. 86-102

Purpose – The paper aims to examine whether or not firms voluntarily filing in XBRL (eXtensible Business Reporting Language) format enjoy a lower cost of capital. XBRL, or “interactive data” as the US Securities and Exchange Commission refers to it, is an information format that enables...

Persistent link: https://www.econbiz.de/10014759540