Financial reporting quality and labor investment efficiency
A large literature in finance provides evidence that agency conflicts and information
asymmetry between managers and outsiders lead firms to undertake suboptimal levels of …
asymmetry between managers and outsiders lead firms to undertake suboptimal levels of …
Has goodwill accounting gone bad?
Prior to SFAS 142, goodwill was subject to periodic amortization and a recoverability-based
impairment test. SFAS 142 eliminates periodic amortization and imposes a fair-value-based …
impairment test. SFAS 142 eliminates periodic amortization and imposes a fair-value-based …
Branded apps and their impact on firm value: A design perspective
Although firms are increasingly launching branded mobile apps, an understanding of their
influence on firm value remains elusive. Using stock market returns to assess firm value, the …
influence on firm value remains elusive. Using stock market returns to assess firm value, the …
What is the value of sell-side analysts? Evidence from coverage initiations and terminations
We investigate three potential channels of analyst value creation: improving fundamental
performance through monitoring, reducing information asymmetry, and increasing investor …
performance through monitoring, reducing information asymmetry, and increasing investor …
Analyst coverage and future stock price crash risk
G He, L Bai, HM Ren - Journal of Applied Accounting Research, 2019 - emerald.com
Purpose Whether financial analysts play an effective role as information intermediaries and
monitors has triggered a wide spread of debate among academics and practitioners to date …
monitors has triggered a wide spread of debate among academics and practitioners to date …
Supervision or collusion? CEO–CFO social ties and financial reporting quality
X Fang, K He, Y Meng, J Ye - Journal of Accounting Literature, 2022 - emerald.com
Purpose Social ties may either help chief executive officers (CEOs) supervise chief financial
officers'(CFOs) behaviors effectively and improve financial reporting quality or lead to …
officers'(CFOs) behaviors effectively and improve financial reporting quality or lead to …
The value of corporate governance: Evidence from the Chinese anti-corruption campaign
Y Fu - The North American Journal of Economics and Finance, 2019 - Elsevier
This paper studies the value of different corporate governance mechanisms for Chinese-
listed firms during the ongoing anti-corruption campaign in China. The results show that …
listed firms during the ongoing anti-corruption campaign in China. The results show that …
Audit committee accounting expertise, analyst following, and market liquidity
We study the relation between audit committee accounting expertise, analyst following, and
market liquidity. Our main results indicate that analyst following increases subsequent to the …
market liquidity. Our main results indicate that analyst following increases subsequent to the …
Accounting discretion and executive cash compensation: An empirical investigation of corporate governance, credit ratings and firm value
GE Iatridis - Journal of International Financial Markets, Institutions …, 2018 - Elsevier
This study focuses on executive compensation that takes the form of cash. It examines the
association between executive compensation and corporate governance, income …
association between executive compensation and corporate governance, income …
The role of analyst forecasts in the momentum effect
RKY Low, E Tan - International Review of Financial Analysis, 2016 - Elsevier
We evaluate the extent to which sell-side equity analysts can facilitate market efficiency
when there is increasing uncertainty about a stock's future value. The prevalence of the 52 …
when there is increasing uncertainty about a stock's future value. The prevalence of the 52 …