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Waiting and following : within-industry herding behavior in annual report disclosure

Cao, Shijiao; Wang, Jiangqiong - In: China journal of accounting research : CJAR 14 (2021) 3, pp. 295-314

Using the unique scheduled disclosure system for annual reports in China's stock market, we examine within-industry herding behavior in annual report timing. The results reveal the waiting and following behavior strategies used in the annual reporting process within industry. Firms that...

Persistent link: https://www.econbiz.de/10012612717

Analyst collaboration networks and earnings forecast performance

Cao, Shijiao; Liang, Chao - In: International review of financial analysis 93 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10014543430

Shared continuing professional development courses and financial statement comparability

Cao, Shijiao; Xu, Yongan; Wang, Jianqiong - In: Accounting and business research 54 (2024) 5, pp. 552-579

Persistent link: https://www.econbiz.de/10014576900

Pricing like things alike : the role of financial statement comparability in bond pricing

Cao, Shijiao; Wang, Jianqiong; Zhou, Jianan - In: International review of economics & finance : IREF 79 (2022), pp. 428-447

Persistent link: https://www.econbiz.de/10013345727

Longitudinal accounting comparability and bond credit spreads : evidence from China

Cao, Shijiao; Wang, Jianqiong - In: Accounting and finance 63 (2023) 2, pp. 1953-1981

Persistent link: https://www.econbiz.de/10014302058

Interpreting the effect of global economic risks on crude oil market : a supply-demand perspective

Hong, Yanran; Cao, Shijiao; Xu, Pengfei; Pan, Zhigang - In: International review of financial analysis 91 (2024), pp. 1-18

Persistent link: https://www.econbiz.de/10014446982