The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China

S Chen, J Guo, Q Liu, X Tong - Review of Quantitative Finance and …, 2021 - Springer
In this paper, we investigate whether there is a change of real earnings management for
firms facing pressures of the new technology implementation of eXtensible Business …

Investor learning, earnings signals, and stock returns

PC Chiu, TD Haight - Review of Quantitative Finance and Accounting, 2020 - Springer
Prior studies show that investor learning about earnings-based return predictors from
academic research erodes return predictability. However, the signaling power of “bottom …

Does convergent-IFRS adoption in China increase audit fees?

YL Tsai, HW Huang - Review of Pacific Basin Financial Markets and …, 2020 - World Scientific
The aim of this study is to investigate whether the adoption of convergent-International
Financial Reporting Standards (IFRS) in China affects the audit fees of initial public offerings …