Narrow search
Showing 1 - 10 of 612
Cover Image
IFRS adoption in China and foreign institutional investments
DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 1-32
We examine the effectiveness of China's IFRS adoption from the perspective of an important set of financial report users, foreign institutional investors. We find that foreign institutional investment does not increase after China's IFRS adoption, and some evidence that it actually declines,...
Persistent link: https://www.econbiz.de/10011976842
Cover Image
Public attention and analyst visits : evidence from China
Zhang, Jian; Qiao, Jun; Wu, Wenruo; Sheng, Yan; Su, Jingqi - In: Pacific-Basin finance journal 79 (2023), pp. 1-19
Persistent link: https://www.econbiz.de/10014463228
Cover Image
Short-term success and long-term failure? : the case of GDP growth targets and corporate innovation
Sun, Yanyang; Chen, Yu; Wu, Wenruo - In: Pacific-Basin finance journal 84 (2024), pp. 1-19
Persistent link: https://www.econbiz.de/10014534548
Cover Image
Tax-induced dividend capturing
Li, Oliver Zhen - In: Journal of business finance & accounting : JBFA 37 (2010) 7/8, pp. 866-904
Persistent link: https://www.econbiz.de/10008695859
Cover Image
Taxes and valuation : evidence from dividend change announcements
Li, Oliver Zhen - In: The journal of the American Taxation Association : a … 29 (2007) 2, pp. 1-23
Persistent link: https://www.econbiz.de/10003627504
Cover Image
Institutional stakeholdings and better-informed traders at earnings announcements
Ali, Ashiq; Klasa, Sandy; Li, Oliver Zhen - In: Journal of accounting & economics 46 (2008) 1, pp. 47-61
Persistent link: https://www.econbiz.de/10003763194
Cover Image
Did the 2003 Tax Act reduce the cost of equity capital?
Dhaliwal, Dan S.; Krull, Linda; Li, Oliver Zhen - In: Journal of accounting & economics 43 (2007) 1, pp. 121-150
Persistent link: https://www.econbiz.de/10003421159
Cover Image
Ticks and tax : the effects of price discreteness and taxation on ex-dividend day returns
Cloyd, C. Bryan; Li, Oliver Zhen; Weaver, Connie D. - In: The journal of the American Taxation Association : a … 28 (2006) 2, pp. 23-46
Persistent link: https://www.econbiz.de/10003421900
Cover Image
Taxes and ex-dividend day returns: evidence from REITs
Li, Oliver Zhen; Weber, David P. - In: National tax journal 62 (2009) 4, pp. 657-676
Persistent link: https://www.econbiz.de/10003936703
Cover Image
Voluntary nonfinancial disclosure and the cost of equity capital : the initiation of corporate social responsibility reporting
Dhaliwal, Dan S.; Li, Oliver Zhen; Tsang, Albert; Yang, … - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 59-100
Persistent link: https://www.econbiz.de/10008901158