Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Yimei Man"'
Publikováno v:
Journal of Capital Markets Studies, Vol 8, Iss 2, Pp 212-241 (2024)
Purpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equi
Externí odkaz:
https://doaj.org/article/79e66a1db4fe4aa0990faf2cc4831b95
Publikováno v:
Accounting Education. 31:652-666
Autor:
Yimei Man
Publikováno v:
Journal of Corporate Accounting & Finance. 32:13-30
Publikováno v:
Managerial Finance. 47:285-309
PurposeThe authors empirically examine the impact of the stand-alone risk committee on corporate risk-taking and firm value.Design/methodology/approachThe authors argue that the existence of a stand-alone risk committee enhances the quality of corpor
Publikováno v:
Pacific-Basin Finance Journal. 74:101809
Publikováno v:
International Review of Finance. 20:225-233
Recent evidence on the relationship between investor sentiment and subsequent monthly market returns in China shows that investor sentiment is a reliable momentum predictor since an increase (decrease) in investor sentiment leads to higher (lower) fu
Publikováno v:
International Review of Finance. 18:705-715
Recent evidence on momentum returns shows that the time-series (TS) strategy outperforms the cross-sectional (CS) strategy. We present new evidence that this happens only when the market continues in the same state, UP or DOWN. In fact, we find that
Publikováno v:
Pacific-Basin Finance Journal. 64:101458
We compare the performance of the time-series (TS) and cross-sectional (CS) momentum strategies in the US and China. The CS strategies by default are zero net investment strategies, whereas the TS strategies take on a time-varying net long position i
Publikováno v:
SSRN Electronic Journal.
Bali, Cakici, and Whitelaw (2011) document a MAX premium in the U.S. where stocks with the highest maximum daily returns (MAX) underperform stocks with the lowest MAX in the subsequent month. However, the source of this MAX premium is contentious. Fo
Publikováno v:
SSRN Electronic Journal.
In this paper, we investigate the link between agency costs (AC) and earnings management (EM) using data of listed public companies in China from 1999 to 2014. We find a significant and positive relationship between AC and EM based on the static mode