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Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China
期刊论文
Journal of International Accounting, Auditing and Taxation,2023, 卷号: 53
作者:
Liu, Sun
;
Zhang, Jie
收藏
  |  
浏览/下载:14/0
  |  
提交时间:2024/01/22
China
Conditional conservatism
Information asymmetry
Investment efficiency
State ownership
Does mandatory audit rotation affect insider trading? Evidence from China
期刊论文
Managerial Auditing Journal,2023, 卷号: 38, 期号: 4, 页码: 514-552
作者:
Xiao, He
;
Xi, Jianqun
;
Meng, Hanjie
收藏
  |  
浏览/下载:25/0
  |  
提交时间:2023/04/18
Big 4 auditors
Financial constraints
Information asymmetry
Insider trading
Mandatory audit partner rotation
Environmental regulation and firm capital structure dynamics
期刊论文
Economic Analysis and Policy,2022, 卷号: 76, 页码: 770-787
作者:
Xiao, He
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  |  
浏览/下载:23/0
  |  
提交时间:2023/02/14
Corporate governance
Environmental regulation
Information asymmetry
Speed of leverage adjustment
The impact of equity incentive plans (EIPs) on accounting conservatism in listed Chinese firms
期刊论文
Journal of Applied Accounting Research,2021, 卷号: 22, 期号: 1, 页码: 50-71
作者:
Liu, Sun
;
Zhang, Jie
收藏
  |  
浏览/下载:21/0
  |  
提交时间:2021/10/19
Accounting conservatism
China
Equity incentives
Information asymmetry
Interest alignment effect
Managerial power effect
Market-based Financing Reforms and Shareholder Valuations: event Study Evidence from the Chinese Sci-Technology Innovation Board
期刊论文
Asia-Pacific Journal of Accounting and Economics,2021
作者:
Qin, Yaohua
;
Xiao, He
收藏
  |  
浏览/下载:24/0
  |  
提交时间:2021/10/19
information asymmetry
market valuation
STAR
An empirical analysis of accounting conservatism surrounding share repurchases
期刊论文
Eurasian Business Review,2020, 卷号: 10, 期号: 4, 页码: 609-627
作者:
Li, Wilson X. B.
;
He, Tina T.
;
Marshall, Andrew
;
Tang, Gordon Y. N.
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  |  
浏览/下载:22/0
  |  
提交时间:2021/10/19
Accounting conservatism
Agency cost
Financial constraint
Financial distress risk
Information asymmetry
Share repurchases
The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence
期刊论文
Journal of International Accounting, Auditing and Taxation,2019, 卷号: 34, 页码: 49-68
作者:
Liu, Sun
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  |  
浏览/下载:13/0
  |  
提交时间:2022/04/21
China
Conditional conservatism
Information asymmetry
Ownership structure
Unconditional conservatism
The impact of equity incentive plans on analysts' earnings forecasts and stock recommendations for Chinese listed firms An empirical study
期刊论文
Journal of International Accounting, Auditing and Taxation,2017, 卷号: 29, 页码: 1-13
作者:
Liu, Sun
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  |  
浏览/下载:10/0
  |  
提交时间:2022/04/21
Analysts’ earnings forecasts
Analysts’ stock recommendations
China
Equity incentives
Information asymmetry
Corporate governance and forward-looking disclosure: Evidence from China
期刊论文
Journal of International Accounting, Auditing and Taxation,2015, 卷号: 25, 页码: 16-30
作者:
Liu, Sun
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  |  
浏览/下载:15/0
  |  
提交时间:2022/04/21
China
Corporate governance
Forward-looking disclosure
Information asymmetry
Breakeven Determination of Loan Limits for Reverse Mortgages under Information Asymmetry
期刊论文
Journal of Real Estate Finance and Economics,2014, 卷号: 48, 期号: 3, 页码: 492-521
作者:
Pu, Ming
;
Fan, Gang-Zhi
;
Deng, Yongheng
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  |  
浏览/下载:12/0
  |  
提交时间:2025/03/14
Heterogeneous Beliefs
Information Asymmetry
Loan Limits
Reverse Mortgages