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pro vyhledávání: '"Hua Christine Xin"'
Autor:
Foster, Benjamin P. (AUTHOR), Hua (Christine) Xin (AUTHOR)
Publikováno v:
CPA Journal. Jun/Jul2021, Vol. 91 Issue 6/7, p42-47. 6p. 1 Color Photograph, 3 Charts.
Publikováno v:
Review of Quantitative Finance and Accounting. 58:217-244
We examine the change in the level and significance of accrual and real earnings management over the period 1996–2018. Our univariate results show that both accrual and real earnings management continue to persist, although they have significantly
Publikováno v:
Contemporary Accounting Research. 37:773-801
We select a small set of recommendations that lie in the upper and lower tail of the empirical distribution of divergences between a recommendation, and the consensus over the window (−30, −1) days prior to that recommendation. We classify these
Publikováno v:
Journal of Accounting, Auditing & Finance. 36:451-474
In a recent paper, Hui, Matsunaga, and Morse have argued that managers may prefer using accounting conservatism instead of issuing management earnings forecasts (MFs) that may reduce information asymmetry and may lower firms’ potential legal liabil
Autor:
Tang, Michael, Hua (Christine) Xin
Supplemental material, sj-pdf-1-jaf-10.1177_0148558X211008840 for Asymmetric Timing of Gain and Loss Recognition and Insider Trading Profitability by Michael Tang and Hua (Christine) Xin in Journal of Accounting, Auditing & Finance
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c13edd69a3b9a348770e44fad10c8e12
Autor:
Hua (Christine) Xin, Michael Tang
Publikováno v:
Journal of Accounting, Auditing & Finance. :0148558X2110088
We provide evidence that the profitability of corporate insiders’ trading decreases in the degree of asymmetric timely loss recognition (TLR) of their firms’ financial reporting. Consistent with TLR reducing insiders’ information advantage over
Publikováno v:
Accounting Horizons. 32:143-164
SYNOPSIS Using a sample of Chinese A-share listed firms from 2000 to 2015, we investigate the association between a firm's use of earnings management strategies and the characteristics of its top management team. Our findings suggest that several dem
Akademický článek
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Publikováno v:
SSRN Electronic Journal.
Accounting conservatism has been recognized as a reporting strategy that benefits shareholders and financial statement users. We hypothesize that managers in general are likely to sacrifice the benefit associated with accounting conservatism when ado
Autor:
Michael Tang, Hua Christine Xin Lewis
Publikováno v:
SSRN Electronic Journal.
This study examines the association between asymmetric timely loss recognition (TLR) and trading profits earned by corporate insiders. Consistent with TLR reducing insiders’ information advantages over outsiders, we find that insider trading profit