Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Kaitang Zhou"'
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
AUDITING: A Journal of Practice & Theory. 40:123-147
SUMMARY We analyze the consequences of a firm hiring a generalist CEO in terms of the audit fees paid by the firm. We find that audit fees of clients with generalist CEOs are higher than those of clients with specialist CEOs. This relation is robust
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Management and Organization Review. 16:293-333
Corporate social responsibility (CSR) disclosure is becoming increasingly important for modern corporations. Focusing on voluntary CSR disclosure and drawing on upper echelons theory, we propose that voluntary CSR disclosure is the manifestation of m
Publikováno v:
Journal of Business Finance & Accounting. 46:843-878
This study examines the effect of managerial academic experience on firms’ financial reporting quality. Using data from China, we find that firms with top managers possessing academic experience exhibit lower levels of both accrual and real earning
Publikováno v:
Journal of Accounting, Auditing & Finance. 35:748-776
This study examines the effect of stock liquidity on corporate risk-taking behavior. We find that stock liquidity has a positive and significant effect on corporate risk-taking. We find consistent results when we use the split share structure reform
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
China Journal of Accounting Studies. 5:256-273
This paper examines the effect of political uncertainty on voluntary management earnings forecasts. Using Chinese A-share listed companies from 2006 to 2013, we find that managers are more likely t...
Publikováno v:
SSRN Electronic Journal.
We examine the role of institutional investors, in particular common institutional blockholders, in facilitating the financial reporting comparability of U.S. firms. We define common ownership as a situation where a given institutional investor holds
Publikováno v:
SSRN Electronic Journal.