Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Sanjian Bill Zhang"'
Publikováno v:
Journal of Financial Stability. 22:33-44
We investigate what accounting information is important for explaining the credit risk for U.S. bank holding corporations (BHCs) during the recent crisis and find that several CAMELS variables are significantly associated with credit default swap (CD
Publikováno v:
Journal of Contemporary Accounting & Economics. 10:130-147
We investigate an emerging pay-performance activism under a natural setting of performance-focused shareholder proposals rule (PSPs) (Rule 14a-8) established by the Securities and Exchange Commission (SEC) for top management compensation. We find tha
Autor:
Gaiyan Zhang, Sanjian Bill Zhang
Publikováno v:
Journal of Financial Stability. 9:720-730
The credit default swap (CDS) market attracted much debate during the 2008 financial crisis. Opponents of CDS argue that CDS could lead to financial instability as it allows speculators to bet against companies and make the crisis worse. Proponents o
Publikováno v:
Accounting Horizons. 28:17-37
SYNOPSIS U.S. stock exchanges and lawmakers rely on audit committees to help safeguard the accuracy and reliability of corporate GAAP and non-GAAP financial information. However, there are gaps in our knowledge of how audit committees perform, especi
Publikováno v:
Issues in Accounting Education. 28:1031-1048
This case uses a real mortgage company that was once the tenth largest mortgage loan originator in the U.S. The case sheds light on some important accounting issues in the mortgage bank industry and on industry-specific business risks. Students are r
Publikováno v:
Review of Accounting Studies. 14:123-160
Over the latest twenty years, the average credit rating of U.S. corporations has trended down. This observation has been interpreted as evidence that rating agencies have been tightening credit standards. More formally, Blume, Lim, and MacKinlay (199
Publikováno v:
SSRN Electronic Journal.
After January 1, 2011, all publicly traded Canadian companies were required to switch from the Canadian GAAP to IFRS. In their 2011 annual reports, those firms were required to present restated 2010 financial statements under IFRS for comparison purp
Publikováno v:
SSRN Electronic Journal.
In this paper, we investigate the effect of shareholder activism on earnings management. Using a sample of shareholder pay-for-performance proposals sponsored by institutional investors, we find that when compared to control firms, firms targeted by
Publikováno v:
SSRN Electronic Journal.
In this article, we investigate the effect of shareholder activism on earnings management. Using a US sample of shareholder pay‐for‐performance proposals sponsored by institutional investors, we find that when compared to control firms, firms tar
Publikováno v:
SSRN Electronic Journal.
We investigate an emerging pay-performance activism under a natural setting of performance-focused shareholder proposals rule (PSPs) (Rule 14a-8) established by the Securities and Exchange Commission (SEC) for top management compensation. We find tha