Zobrazeno 1 - 10
of 65
pro vyhledávání: '"Chee Yeow Lim"'
Publikováno v:
Journal of Financial and Quantitative Analysis. :1-40
Using an international sample of IPO firms and two country-level measures of financial literacy, we find strong evidence that financial literacy is negatively associated with IPO underpricing. In cross-sectional analyses, we find that the effect of f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8af5fd6735c6fcbfac6a2701ddb82c2e
https://doi.org/10.1017/s0022109023000315
https://doi.org/10.1017/s0022109023000315
Publikováno v:
AUDITING: A Journal of Practice & Theory. 42:53-74
SUMMARY Prior research using individual auditor data shows that the stock market punishes the clients of failed auditors but not those of nonfailed auditors in the same tainted office (e.g., Li, Qi, Tian, and Zhang 2017). In this study, using audit c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1a5d91e6a9e7ee0c8e448fa85931c873
https://doi.org/10.2308/ajpt-19-128
https://doi.org/10.2308/ajpt-19-128
Publikováno v:
Advances in Management Accounting ISBN: 9781803820323
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b0e1a011d174bc19d0b6a667879e4250
https://doi.org/10.1108/s1474-787120220000034008
https://doi.org/10.1108/s1474-787120220000034008
Autor:
CHEE YEOW LIM1, TAN, PATRICIA M. S.2
Publikováno v:
Journal of Accounting, Auditing & Finance. Spring2009, Vol. 24 Issue 2, p295-332. 38p. 6 Charts.
Publikováno v:
Accounting and Business Research. 52:1-37
Prior research documents that financial capacity could be positively or negatively associated with the demand for audit quality. We re-examine this relation using changes in local real estate prices as exogenous shocks to corporate financial capacity
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::542d0f99cfff60aafe6d524d7a9f53de
https://doi.org/10.1080/00014788.2020.1824116
https://doi.org/10.1080/00014788.2020.1824116
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::861c9e37ab701edd236238052e8a0ac7
https://doi.org/10.2139/ssrn.4119385
https://doi.org/10.2139/ssrn.4119385
Publikováno v:
Review of Accounting Studies. 23:1588-1628
Using an international sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as h
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c885566a21bdbbade751f40cde769a03
https://doi.org/10.1007/s11142-018-9466-y
https://doi.org/10.1007/s11142-018-9466-y
Publikováno v:
AUDITING: A Journal of Practice & Theory. 38:151-178
SUMMARY We use Chinese audit partner data to show that partners associated with financial reporting fraud induce share price declines among non-fraudulent firms audited by the same audit partners. In cross-sectional analyses, we find that share price
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8dac516ea008cbc61ad2e2db3d8a783b
https://doi.org/10.2308/ajpt-52284
https://doi.org/10.2308/ajpt-52284
Publikováno v:
European Accounting Review. 28:101-127
Clawbacks can create significant tension between boards and management because the enforcement of clawbacks in the event of financial misreporting requires boards to recover compensation that has already been paid to management. We examine how board
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dac90970dbd4e0a9b4b357a85d15d503
https://doi.org/10.1080/09638180.2018.1446036
https://doi.org/10.1080/09638180.2018.1446036
Publikováno v:
SSRN Electronic Journal.
This paper investigates the impact of the minimum wage (MW) on corporate tax planning. By exploiting heterogeneity in the MW level across cities and over time in China, we find that increases in the MW are associated with greater tax planning by firm
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5894139b5980eafc31d12d31e0d665fb
https://doi.org/10.2139/ssrn.3447024
https://doi.org/10.2139/ssrn.3447024