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Anomalous operating performance during economic slowdowns

Banker, Rajiv D.; Fang, Shunlan; Mehta, Mihir N. - In: Journal of management accounting research : JMAR 32 (2020) 2, pp. 57-83

Persistent link: https://www.econbiz.de/10012301700

Political contributions and the price of credit risk : evidence from credit default swaps

Fang, Shunlan; Hanouna, Paul; Ovtchinnikov, Alexei V.; … - 2017

Firm political contributions are associated with lower credit default swap spreads for contributing firms. To address endogeneity, we employ novel instruments and use a set of exogenous events on campaign contribution restrictions: (a) the passage of the Bipartisan Campaign Reform Act (BCRA)...

Persistent link: https://www.econbiz.de/10011955864

Cost management research

Banker, Rajiv D.; Byzalov, Dmitri; Fang, Shunlan; Liang, Yi - In: Journal of management accounting research : JMAR 30 (2018) 3, pp. 187-209

Persistent link: https://www.econbiz.de/10011976993

Operating asymmetries and non-linear spline correction in discretionary accrual models

Banker, Rajiv D.; Byzalov, Dmitri; Fang, Shunlan; Jin, … - In: Review of quantitative finance and accounting 54 (2020) 3, pp. 803-850

Persistent link: https://www.econbiz.de/10012233096

Signaling through dynamic thresholds in financial covenants

Chava, Sudheer; Fang, Shunlan; Prabhat, Saumya - In: Journal of financial reporting : a publication of the … 6 (2021) 1, pp. 55-85

Persistent link: https://www.econbiz.de/10012663670

The inception of credit default swap trading and corporate cost structure

Fang, Shunlan; Pu, Xiaoling; Wang, Sarah Qian - In: Journal of management accounting research : JMAR 35 (2023) 1, pp. 115-143

Persistent link: https://www.econbiz.de/10014288951

Common institutional blockholders and reporting practices : evidence from accounting comparability

Peng, Qiyuan; Yin, Sirui; Zhang, Rui-Zhong - In: Accounting horizons : a quarterly publication of the … 37 (2023) 2, pp. 133-159

Persistent link: https://www.econbiz.de/10014314854

Executive compensation horizon incentives, performance targets, and auditor risk assessment

Peng, Qiyuan; Sivadasan, Padmakumar; Zhang, Rui-Zhong - In: Journal of accounting and public policy 42 (2023) 6, pp. 1-22

Persistent link: https://www.econbiz.de/10014461633

The auditors' role in the U.S. Paycheck Protection Program (PPP)

Sivadasan, Padmakumar; Soileau, Jared S.; Zhang, Rui-Zhong - In: Auditing : a journal of practice & theory 42 (2023) 3, pp. 177-192

Persistent link: https://www.econbiz.de/10014370639

Local newspaper closures and non-GAAP reporting quality

Huang, Wei; Liu, Junjun; Zhang, Rui-Zhong - In: Finance research letters 62 (2024) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10014530731