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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

Earnings management through discretionary accruals: evidences from COMPUSTAT

Zhou, Haiyan; Koong, Kai S. - In: International journal of services and standards 2 (2005-06) 2, pp. 190-202

Persistent link: https://www.econbiz.de/10006010964

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

Accounting standards and quality of earnings information: evidence from an emerging economy

Zhou, Haiyan; Koong, Kai S.; Xiong, Yan - In: International journal of electronic finance : IJEF (2007) 3, pp. 355-372

Persistent link: https://www.econbiz.de/10008270776

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

Accounting standards and quality of earnings information: evidence from an emerging economy

Zhou, Haiyan; Koong, Kai S.; Xiong, Yan - In: International journal of electronic finance : IJEF 1 (2006) 3, pp. 355-372

Persistent link: https://www.econbiz.de/10007600869

Auditor Attestation under SOX Section 404 and Earnings Informativeness

Huajing Chen, Lucy; Krishnan, Jayanthi; Sami, Heibatollah; … - In: Auditing : a journal of practice & theory 32 (2013) 1, pp. 61-84

Persistent link: https://www.econbiz.de/10010084336

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

Research on the evolution of China's photovoltaic technology innovation network from the perspective of patents

Hu, Feng; Mou, Saiya; Hu, Hao; Zhou, Haiyan - In: Energy strategy reviews 51 (2024), pp. 1-11

Photovoltaic (PV) technology, as a low-carbon energy technology, is crucial to mitigating climate change and achieving sustainable development. China has the largest total number of PV technology patents in the world, but the lack of core technologies has restricted the further innovative...

Persistent link: https://www.econbiz.de/10014577693