Zobrazeno 1 - 10
of 39
pro vyhledávání: '"Gwen Yu"'
Publikováno v:
The Accounting Review. 96:171-198
Social ties between mutual funds and the companies in which they invest (investees) can both facilitate information transfers and encourage favoritism. Using the investment choices of mutual funds in China, we compare investment performance of holdin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b2dd93565cc575b7b95ce56c0659df4e
https://doi.org/10.2308/tar-2015-0422
https://doi.org/10.2308/tar-2015-0422
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2581b64949953743d7adb0dc2c299f41
https://doi.org/10.2139/ssrn.4157833
https://doi.org/10.2139/ssrn.4157833
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37731cd77cb75d4974e69a5f76c94bd1
https://doi.org/10.2139/ssrn.4205926
https://doi.org/10.2139/ssrn.4205926
Autor:
Ruby B. Lee, Gwen Yu
Publikováno v:
SSRN Electronic Journal.
Ensuring that firms devote sufficient resources to the reporting process is important for quality reporting. To explore the effects of resources invested in the reporting function, we use a regulatory intervention in South Korea that led to an increa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1e5c18d254f08e7f05058c75c84cfe33
https://doi.org/10.2139/ssrn.3846394
https://doi.org/10.2139/ssrn.3846394
Publikováno v:
Journal of Accounting and Economics. 73:101474
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::08254f84d29033a95a79cf1aeb61ea74
https://doi.org/10.1016/j.jacceco.2021.101474
https://doi.org/10.1016/j.jacceco.2021.101474
Publikováno v:
Harvard Business Review Digital Articles. 8/1/2019, p2-6. 5p.
Publikováno v:
The Accounting Review. 94:57-86
We examine how managers' ethnic cultural background affects their communication with investors. Using earnings conference calls with executives from 42 countries, we find that managers from ethnic groups that have a more individualistic culture use a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::75c992032fe87527f7192daf388c663f
https://doi.org/10.2308/accr-52290
https://doi.org/10.2308/accr-52290
Publikováno v:
The Accounting Review. 91:1023-1049
We examine how language barriers affect the capital market reaction to information disclosures. Using transcripts from non-U.S. firms' English-language conference calls, we find that the calls of firms in countries with greater language barriers are
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0d8a8a32462b1eff0bbcdfa78711e14f
https://doi.org/10.2308/accr-51387
https://doi.org/10.2308/accr-51387
Publikováno v:
SSRN Electronic Journal.
When emerging market firms disclose relationship-based transactions, they face a trade-off in which greater transparency may help lower their cost of capital at the cost of revealing proprietary information. We find that firms overcome this challenge
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4a6a1177bd0622167760048d2c369d65
https://doi.org/10.2139/ssrn.3254441
https://doi.org/10.2139/ssrn.3254441
Publikováno v:
The Accounting Review. 90:1201-1240
We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S.-listed foreign firms is significantly lower than that of comparable U.S. firms and that the difference depends on the firm's h
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::95afd8db7d966e0355cd30ef6358df53
https://doi.org/10.2308/accr-50887
https://doi.org/10.2308/accr-50887