Výsledky vyhledávání - "Hua Christine Xin Lewis"

The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China

Autor: Hua Christine Xin Lewis, Baolei Qi, Jerry W. Lin, Gaoliang Tian

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

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6a3236db4dba7b8fc5286fa5b4aaecb2
https://doi.org/10.2308/acch-51938

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On the Association between Timely Loss Recognition and Insider Trading Profitability

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

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::51ca2b6c15e19afa2ffb766d87db952e
https://doi.org/10.2139/ssrn.2379866

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