Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Sophia Weihuan Zhai"'
Autor:
K.C. Kenneth Chu, Sophia Weihuan Zhai
Publikováno v:
Review of Quantitative Finance and Accounting. 57:429-460
A general consensus in the literature is that financial analysts make optimistic forecasts. That is, they tend to underreact to negative but overreact to positive information. In this study, we invoke this idea to provide an explanation for the distr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::491b302efe6d9a3d631d3e6de32737d3
https://doi.org/10.1007/s11156-020-00950-5
https://doi.org/10.1007/s11156-020-00950-5
Publikováno v:
SSRN Electronic Journal.
This paper concerns potential disparities between narratives and statistical evidence in empirical accounting research. We focus on the extent to which a regression model’s main variable of interest contributes incrementally to the explanation of t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::78d321077dcb3ea6ca358c5eecd98932
https://doi.org/10.2139/ssrn.3622743
https://doi.org/10.2139/ssrn.3622743
Autor:
James A. Ohlson, Sophia Weihuan Zhai
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7f463a5daf148afc8d11c6a1433e814b
https://doi.org/10.2139/ssrn.3741088
https://doi.org/10.2139/ssrn.3741088
Publikováno v:
SSRN Electronic Journal.
We find that in general, both accrual-based and real earnings management decrease after the passage of shareholder-sponsored governance proposals. However, when accounting for the type of proposal, we observe significant heterogeneity in the effects
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2b63e459b09c817936c8f7ec82026086
https://doi.org/10.2139/ssrn.3002464
https://doi.org/10.2139/ssrn.3002464