Zobrazeno 1 - 10
of 52
pro vyhledávání: '"Ningzhong Li"'
Publikováno v:
The Accounting Review. 98:399-421
We explore whether accounting fraud can be detected using the information of firms economically linked to a focal firm. Specifically, we examine whether customer information disclosed by a supplier firm, combined with customers’ accounting informat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::47438d34a62ba8aff6d338f121efb598
https://doi.org/10.2308/tar-2021-0313
https://doi.org/10.2308/tar-2021-0313
Publikováno v:
The Journal of Law and Economics. 63:595-630
In June 2001, Nevada changed its state corporate law by substantially reducing the legal liability of directors and officers for breaching fiduciary duties owed to the corporation. We exami...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d5715b193fe6ec5fe4183437847b2cd8
https://doi.org/10.1086/708735
https://doi.org/10.1086/708735
Publikováno v:
The Accounting Review. 96:377-400
We examine the relation between accounting quality and debt concentration in corporate capital structures (i.e., firms' tendency to rely predominantly on only a few types of debt). Motivated by theoretical and empirical research that supports a stron
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d7c7d7299141fe4a136bc0ee4eca76df
https://doi.org/10.2308/tar-2017-0250
https://doi.org/10.2308/tar-2017-0250
Publikováno v:
Contemporary Accounting Research. 37:131-159
This study examines the association between customer base concentration and corporate public disclosure policy. When the customer base is more concentrated, large customers face lower costs of accessing the supplier firm's private information, reduci
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed7950634df891a513ee4edbbad4954d
https://doi.org/10.1111/1911-3846.12526
https://doi.org/10.1111/1911-3846.12526
Publikováno v:
SSRN Electronic Journal.
We examine the causal effect of managerial litigation risk on managers’ disclosure of earnings warnings in the face of large earnings shortfalls. Exploring the staggered adoption of universal demand (UD) laws as an exogenous decrease in litigation
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7384511657dfc2a40943e2c8b7a46490
https://doi.org/10.2139/ssrn.3698391
https://doi.org/10.2139/ssrn.3698391
Publikováno v:
SSRN Electronic Journal.
We argue that contracting with the federal government involves significant proprietary information cost due to regulations requiring contractors to provide confidential information, which may then become available to outsiders via Freedom of Informat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::19ad6906dc65018e69ac13fc43d77771
https://doi.org/10.2139/ssrn.3780799
https://doi.org/10.2139/ssrn.3780799
Publikováno v:
International Journal of Computational Intelligence Systems, Vol 16, Iss 1, Pp 1-15 (2023)
Abstract Industrial image anomaly detection (AD) is a critical issue that has been investigated in different research areas. Many works have attempted to detect anomalies by simulating anomalous samples. However, how to simulate abnormal samples rema
Externí odkaz:
https://doaj.org/article/0d8462bbd7554d20a164fbb7b5052ce2
Publikováno v:
Journal of Accounting and Economics, vol 67, iss 2-3
Chen, S; Huang, Y; Li, N; & Shevlin, T. (2018). How does quasi-indexer ownership affect corporate tax planning?. Journal of Accounting and Economics. doi: 10.1016/j.jacceco.2018.01.001. UC Irvine: Retrieved from: http://www.escholarship.org/uc/item/8nx4b0hd
Chen, S; Huang, Y; Li, N; & Shevlin, T. (2018). How does quasi-indexer ownership affect corporate tax planning?. Journal of Accounting and Economics. doi: 10.1016/j.jacceco.2018.01.001. UC Irvine: Retrieved from: http://www.escholarship.org/uc/item/8nx4b0hd
© 2018 Elsevier B.V. We study whether, and more importantly, through what mechanisms, quasi-indexers affect portfolio firms’ tax planning by employing the discontinuity in quasi-indexer ownership around the Russell 1000/2000 index cutoff. Using a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::13f7f6b66a49c2915f4b077dd639ef40
https://escholarship.org/uc/item/8nx4b0hd
https://escholarship.org/uc/item/8nx4b0hd
Publikováno v:
SSRN Electronic Journal.
We provide new causal evidence for the impact of equity financing incentive on corporate disclosure by exploring the 2008 seasoned equity offering deregulation which exogenously facilitates small firms’ access to public equity financing and increas
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b28a402397d5b4a2fbf5b8c8de775d5c
https://doi.org/10.2139/ssrn.3396198
https://doi.org/10.2139/ssrn.3396198
Publikováno v:
SSRN Electronic Journal.
This paper examines the association between firms’ political connections and their voluntary disclosure of information related to government subsidies, using a sample of Chinese non-state-owned enterprises. We find that politically connected subsid
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9ab8a0c8dc2e7076cdf1f38bcdbc18ed
https://doi.org/10.2139/ssrn.3352094
https://doi.org/10.2139/ssrn.3352094