Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Cunyu Xing"'
Publikováno v:
China Journal of Accounting Studies, Vol 11, Iss 4, Pp 864-896 (2023)
ABSTRACTUsing listed companies from 2010 to 2019 in China, we investigate whether firms engage in opinion shopping activities when firms dismiss the auditors following a goodwill impairment. We find that firms tend to dismiss the incumbent auditors a
Externí odkaz:
https://doaj.org/article/b640a23f613c4ed183c635a3ba284211
Publikováno v:
Journal of Management Science and Engineering, Vol 6, Iss 2, Pp 197-210 (2021)
Because prior studies find mixed results on the relation between CEOs’ pay performance incentives and a firm’s likelihood of financial reporting fraud, we restudy their relationship using innovative research methods. First, we concentrate on ince
Externí odkaz:
https://doaj.org/article/2be1878a2ccb4210910400933817184a
Publikováno v:
Emerging Markets Finance and Trade. 59:39-59
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::531368fb80acf30cec1648d9fb24925a
https://doi.org/10.1080/1540496x.2022.2090833
https://doi.org/10.1080/1540496x.2022.2090833
Autor:
Cunyu Xing, Al Ghosh
Publikováno v:
Accounting Horizons. 35:83-103
SYNOPSIS Using abnormal audit fees to capture added charges associated with incremental audit effort beyond the effort level needed under normal circumstances, we find that the incremental audit effort is positively associated with goodwill to total
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5b8f7c7ec19d59972466f1379d495fda
https://doi.org/10.2308/horizons-19-055
https://doi.org/10.2308/horizons-19-055
Autor:
Yanglei Li, Cunyu Xing
Publikováno v:
International Review of Economics & Finance. 64:465-475
Malmendier and Shanthikumar (2014) find that some analysts issue relatively higher stock recommendations and relatively lower earnings forecast of the same firm on the same day. They describe this behavior as speaking in two different tongues. In thi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9f0c8121524f80da47de5bcfc2897045
https://doi.org/10.1016/j.iref.2019.09.001
https://doi.org/10.1016/j.iref.2019.09.001
Publikováno v:
The Journal of Trading. 13:69-79
This article examines the strategy of shorting a pair of leveraged ETFs and inverse leveraged ETFs of the same index. The profitability of this strategy does not depend on the direction of the underlying benchmark. The authors derive an approximation
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0e4f0e04acf02a28fb1cd0bd42e09fa0
https://doi.org/10.3905/jot.2018.13.2.069
https://doi.org/10.3905/jot.2018.13.2.069
Publikováno v:
Accounting Horizons. 31:25-43
SYNOPSIS The controversy over Chinese reverse mergers has led to concerns about the audit quality of all U.S.-listed Chinese companies. Because a sizeable number of foreign firms cross-list their shares as American Depositary Receipts (ADRs) issued b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6df59a870efecc5623b6e757d9cd2cbe
https://doi.org/10.2308/acch-51646
https://doi.org/10.2308/acch-51646
Publikováno v:
SSRN Electronic Journal.
In this paper, we study the performance of hated stocks, those stocks with the average analyst recommendation level of hold or worse. We show that from the beginning of 2009 to the end of 2014, this group of hated stocks in S&P 500 performs better th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3064b887336dd6446d98da2866ef4a20
https://doi.org/10.2139/ssrn.2850575
https://doi.org/10.2139/ssrn.2850575
Publikováno v:
Accounting Horizons; 2017, Vol. 31 Issue 2, p25-43, 19p, 6 Charts