Zobrazeno 1 - 10
of 122
pro vyhledávání: '"Ole-Kristian Hope"'
Autor:
Ole-Kristian Hope
Publikováno v:
China Journal of Accounting Research, Vol 6, Iss 1, Pp 3-20 (2013)
Large shareholders are a potentially very important element of firms’ corporate governance system. Whereas analytical research is typically vague on who these large shareholders are, in practice there are important variations in the types of large
Externí odkaz:
https://doaj.org/article/e76d265b72f94849b4e3050529649253
Publikováno v:
European Accounting Review. :1-28
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e119e3600f7c1e51e7c5ab302ac69811
https://doi.org/10.1080/09638180.2023.2169735
https://doi.org/10.1080/09638180.2023.2169735
Publikováno v:
Contemporary Accounting Research. Wiley
Corporate spinoffs are important events that are accompanied by valuation and credit-risk implications for the parent firm. Among other benefits, spinoffs can improve corporate focus and enhance valuation transparency. In the debt-contracting context
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fba8378a34f3383edc6d19894b07fa5c
https://research.rug.nl/en/publications/baf48672-d7c2-42fc-b44e-2ec5d2ceb8b7
https://research.rug.nl/en/publications/baf48672-d7c2-42fc-b44e-2ec5d2ceb8b7
Publikováno v:
Management Science. 67:7142-7166
Media dissemination plays an important role in facilitating price discovery. Political pressure that restricts media dissemination can hinder this function and affect investors’ perceptions. This paper studies the magnitude of newspaper censorship
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1609fa9fdafde52b76895f962631fc9d
https://doi.org/10.1287/mnsc.2020.3804
https://doi.org/10.1287/mnsc.2020.3804
Publikováno v:
Journal of Business Finance & Accounting. 49:752-777
We examine the informational role of governments in the private sector in emerging economies. Using a large sample of private firms, we show that governments’ ability and willingness to collect and disseminate economic information (government trans
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1570e8b89e03d5ebd124b394ee5e74aa
https://doi.org/10.1111/jbfa.12563
https://doi.org/10.1111/jbfa.12563
Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment
Publikováno v:
Journal of Business Finance & Accounting. 49:215-248
Using a shock to the Chinese capital market and unique and detailed audit-adjustment data, this paper investigates the effect of a capital-market liberalization program on auditors’ adjustments to their clients’ financial reports. Employing diffe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f702e4c1601f49b7c021ba31eff93614
https://doi.org/10.1111/jbfa.12559
https://doi.org/10.1111/jbfa.12559
Publikováno v:
Journal of Business Finance & Accounting. 49:249-273
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6843ba92a1826f3e1903dec3d67d2690
https://doi.org/10.1111/jbfa.12558
https://doi.org/10.1111/jbfa.12558
Publikováno v:
Review of Accounting Studies.
The large number of management guidance withdrawals during the COVID-19 pandemic has attracted considerable attention from the media, investors, and regulators. This study analyzes the determinants and consequences of such withdrawals. We find that g
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::99be795b68750e9f5c51703f072f7331
https://doi.org/10.1007/s11142-022-09698-w
https://doi.org/10.1007/s11142-022-09698-w
Autor:
Mahfuz Chy, Ole-Kristian Hope
Publikováno v:
Review of accounting studies
We examine the effect of auditor conservatism on corporate innovation. We hypothesize that, because conservative auditors constrain income-increasing accounting discretion, managers may sacrifice long-term investments in innovation to boost current e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9c06b49769cb944a2c4a8ad2956b0faa
https://doi.org/10.1007/s11142-020-09568-3
https://doi.org/10.1007/s11142-020-09568-3
Publikováno v:
Management science
This paper studies whether and how Big-4 firms provide higher-quality audits than non-Big-4 firms. Specifically, we first examine a Big-4 effect and then explore three sources of the Big-4 effect. To test the Big-4 effect, we use a unique data set of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::db871e3879d5f307c70ec331b98401b3
https://doi.org/10.1287/mnsc.2019.3370
https://doi.org/10.1287/mnsc.2019.3370