Zobrazeno 1 - 10
of 24
pro vyhledávání: '"Qinglu Jin"'
Publikováno v:
China Journal of Accounting Research, Vol 7, Iss 1, Pp 9-29 (2014)
This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and cor
Externí odkaz:
https://doaj.org/article/1bb29c761f254962b97850a3811cf1d0
Publikováno v:
Journal of Corporate Finance. 80:102419
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0f660404432fef03c56eb87c5caf459c
https://doi.org/10.1016/j.jcorpfin.2023.102419
https://doi.org/10.1016/j.jcorpfin.2023.102419
Publikováno v:
Abacus. 57:153-182
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ac411bcf749623254f381942ac01137b
https://doi.org/10.1111/abac.12215
https://doi.org/10.1111/abac.12215
Autor:
Qinglu Jin, Sirui Wu
Publikováno v:
Journal of Accounting and Public Policy. 42:107014
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7d50f5bcaa0b516e7c26723ffedcbdf3
https://doi.org/10.1016/j.jaccpubpol.2022.107014
https://doi.org/10.1016/j.jaccpubpol.2022.107014
Publikováno v:
Journal of Accounting and Public Policy. 40:106821
Theory suggests that balance sheet information such as total assets, total equity, or total liabilities complements earnings information in helping investors assess a firm’s profitability and estimate earnings growth. The voluntary disclosure of ba
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::be905acac0bcd717a8882fa558acad5a
https://doi.org/10.1016/j.jaccpubpol.2021.106821
https://doi.org/10.1016/j.jaccpubpol.2021.106821
Publikováno v:
China Journal of Accounting Studies. 2016, Vol. 4 Issue 3, p236-262. 27p.
Publikováno v:
China Journal of Accounting Studies. 4:236-262
This paper investigates changes in accounting quality (AQ) and corporate investment efficiency around the mandatory adoption of International Financial Reporting Standards (IFRS) in China in 2007. We find that Chinese firms experience an overall decl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d370e5df7cd0a16c28826a15b16b0bc1
https://doi.org/10.1080/21697213.2016.1218632
https://doi.org/10.1080/21697213.2016.1218632
Publikováno v:
Contemporary Accounting Research. 32:1099-1127
Since the Split Share Structure Reform took effect in China in 2005, holders of nontradable shares (controlling shareholders) have had to negotiate with holders of tradable shares (minority shareholders) to gain the liquidity right. In a typical deal
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ac52ac192d7688adcb5d696080f11390
https://doi.org/10.1111/1911-3846.12111
https://doi.org/10.1111/1911-3846.12111
Publikováno v:
The Accounting Review. 90:1839-1870
Prior studies show that equity value has convex relations with earnings and book value of equity, respectively, due to growth and adaptation options (Burgstahler and Dichev 1997a; Zhang 2000). However, these studies do not consider the role of instit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::16cbe504b2d5b5301ad86bef67ff6131
https://doi.org/10.2308/accr-51034
https://doi.org/10.2308/accr-51034
Publikováno v:
Hong Kong University of Science and Technology
This paper provides evidence that conditional conservatism reduces the usefulness of GAAP earnings for valuation by investors. We find that conditional conservatism reduces GAAP earnings persistence and informativeness, makes income smoothing more di
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::54bcf4b624ebc5998ce67e39bbcad763
https://doi.org/10.1007/s11142-014-9311-x
https://doi.org/10.1007/s11142-014-9311-x