In this dissertation I aim at improving the understanding of the informativeness of short-selling in the context of the motivation, the impact on future stock returns, and the relation with market efficiencies. In Chapter 1, I study short sellers? reactions after quarterly earnings announcements...

No prior study that we are aware of has considered the associations between motivation, actual ability, self-perceived ability, and distraction factors and student performance in advanced level undergraduate accounting courses. This study considers the associations between these four factors and...

This paper investigates financial analysts' predictive power of future performance and earnings quality, based on their selective coverage of firms that have recently cross-listed into the U.S. This setting is useful for examining these questions because, following cross-listing, firms often...

This paper investigates financial analysts' predictive power of future performance and earnings quality, based on their selective coverage of firms that have recently cross-listed into the U.S. This setting is useful for examining these questions because, following cross-listing, firms often...

On a global basis, cash cropping is usually identified as an important enterprise undertaken by farmers to increase incomes. However, the responses of farmers to these new enterprises vary greatly. Through a case study of a Dai village in Xishuangbanna, China, this paper examines how farmers...

Using the firm-level data over 1989-2012 from 53 countries, we find religiosity in a country is positively associated with trade credit use by local firms. Specifically, after controlling for firm- and country-level factors as well as industry and year effects, we show that trade credit use is...