Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Renhui Fu"'
Publikováno v:
The Journal of Law and Economics
We examine how the regulation of financial reporting frequency affects corporate innovation. We use a difference-in-differences approach based on a sample of treatment firms that experience a change in their reporting frequency and matched industry p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4b45a8db480df033fa087a9452b32813
https://doi.org/10.1086/708706
https://doi.org/10.1086/708706
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a614cc34478e17f45fba075b0ac6d2c9
https://doi.org/10.2139/ssrn.4294208
https://doi.org/10.2139/ssrn.4294208
Publikováno v:
Journal of Banking & Finance. 75:35-52
Using the 2002 Sarbanes–Oxley reform as an exogenous disclosure shock, we find that high, relative to low, volatility firms opt for lower levels of information availability pre reform and experience increases in information availability, CEO turnov
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::153039a77c49e4d08ec9309f887260a5
https://doi.org/10.1016/j.jbankfin.2016.11.011
https://doi.org/10.1016/j.jbankfin.2016.11.011
Publikováno v:
Journal of Corporate Finance. 40:235-253
This paper examines the influence of corporate governance systems on insiders' ability to profit from their information advantage and the ways through which corporate governance systems influence such ability. We find that corporate governance signif
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f74aef516bc387d485b28135b3eec1f4
https://doi.org/10.1016/j.jcorpfin.2016.08.002
https://doi.org/10.1016/j.jcorpfin.2016.08.002
Autor:
Renhui Fu, Vivian W. Fang
Publikováno v:
SSRN Electronic Journal.
This paper demonstrates the usefulness of earnings management in correcting stock underpricing. We find that underpricing, measured using mutual fund fire sales or the 2003 trading scandal as a shock, increases the likelihood of firms meeting or marg
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5f3b2c32bec939d45504f88f69df59e5
https://doi.org/10.2139/ssrn.3224800
https://doi.org/10.2139/ssrn.3224800
Publikováno v:
European Accounting Review. 25:287-317
This paper examines the determinants and economic consequences of non-financial disclosure quality, which is measured according to the ratings of corporate social responsibility (CSR) disclosure provided by the Ministry of Economic Affairs in the Net
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1c2bf0852dab8e4e5e20fb4262a264d3
https://doi.org/10.1080/09638180.2015.1013049
https://doi.org/10.1080/09638180.2015.1013049
Publikováno v:
SSRN Electronic Journal.
This paper examines the influence of corporate governance systems on insiders’ ability to profit from their information advantage and the ways through which corporate governance systems influence such ability. We find that corporate governance sign
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6b715544d926882d38f627dde7b73861
https://doi.org/10.2139/ssrn.2103523
https://doi.org/10.2139/ssrn.2103523
Publikováno v:
Proceedings of 2011 China International Conference in Finance
Proceedings of 2011 American Accounting Association (FARS) Meeting
Proceedings of 34th Annual Congress of the European Accounting Association
Proceedings of Korea-America Finance Association 20th Year Anniversary Conference (Joint with Korea Capital Market Institute)
Proceedings of 2011 American Accounting Association (FARS) Meeting
Proceedings of 34th Annual Congress of the European Accounting Association
Proceedings of Korea-America Finance Association 20th Year Anniversary Conference (Joint with Korea Capital Market Institute)
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e3e963c55ace15682252e79dca88fb0f
https://pure.eur.nl/en/publications/9944a59d-ff5d-47fd-9b2d-22f6d8adb960
https://pure.eur.nl/en/publications/9944a59d-ff5d-47fd-9b2d-22f6d8adb960
Publikováno v:
SSRN Electronic Journal.
This paper examines the role of corporate governance on reducing the information content of insider trading. Our evidence suggests that in firms with better corporate governance, insiders less likely utilize their private information advantage in the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c154c2ce30fe407c2b6b665e89c4bfd9
https://doi.org/10.2139/ssrn.1786846
https://doi.org/10.2139/ssrn.1786846
Publikováno v:
Journal of Accounting and Economics, 54(2-3), 132-149. Elsevier
Using hand-collected data on firms’ interim reporting frequency from 1951 to 1973, we examine the impact of financial reporting frequency on information asymmetry and the cost of equity. Our results show that higher reporting frequency reduces info
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6b0f3ab765c1c13c059f319825418aee
https://doi.org/10.2139/ssrn.1927696
https://doi.org/10.2139/ssrn.1927696