-
1
-
-
85046526354
-
Financial Packaging of IPO Firms in Traditional Economy: The Case of B-shares and H-shares in China
-
Spring
-
Aharony, J., C. J. Lee, and T. J. Wong. 2000. "Financial Packaging of IPO Firms in Traditional Economy: The Case of B-shares and H-shares in China." Journal of Accounting Research 1 (Spring): 103-125.
-
(2000)
Journal of Accounting Research
, vol.1
, pp. 103-125
-
-
Aharony, J.1
Lee, C.J.2
Wong, T.J.3
-
2
-
-
85005305538
-
The Market for 'Lemons': Quality Uncertainty and the Market Mechanism
-
Akerlof, G. A. 1970. "The Market for 'Lemons': Quality Uncertainty and the Market Mechanism." Quarterly Journal of Economics, 488-500.
-
(1970)
Quarterly Journal of Economics
, pp. 488-500
-
-
Akerlof, G.A.1
-
3
-
-
0042780791
-
-
Ball, R., S. P. Kothari, and A. Robin, A. 2000. The Effect of Institutional Factors on Properties on Accounting Earnings: International Evidence. Journal of Accounting and Economics 29: 1-52.
-
Ball, R., S. P. Kothari, and A. Robin, A. 2000. "The Effect of Institutional Factors on Properties on Accounting Earnings: International Evidence." Journal of Accounting and Economics 29: 1-52.
-
-
-
-
4
-
-
0041790655
-
Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries
-
Ball, R., A. Robin, and J. S. Wu. 2003. "Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries." Journal of Accounting and Economics 36: 235-270.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 235-270
-
-
Ball, R.1
Robin, A.2
Wu, J.S.3
-
5
-
-
0031498138
-
The Conservatism Principle and the Asymmetric Timeliness of Earnings
-
Basu, S. 1997. "The Conservatism Principle and the Asymmetric Timeliness of Earnings." Journal of Accounting and Economics 24: 3-37.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 3-37
-
-
Basu, S.1
-
7
-
-
54649085063
-
Is There Information in an Earnings Announcement Delay?
-
Begley, J., and E. Fischer. 1998. "Is There Information in an Earnings Announcement Delay?" Review of Accounting Studies 3: 347-363.
-
(1998)
Review of Accounting Studies
, vol.3
, pp. 347-363
-
-
Begley, J.1
Fischer, E.2
-
9
-
-
0040512832
-
An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange
-
Fall
-
Chen, C. J. P., X. Su, and R. Zhao. 2000. "An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange." Contemporary Accounting Research (Fall): 429-455.
-
(2000)
Contemporary Accounting Research
, pp. 429-455
-
-
Chen, C.J.P.1
Su, X.2
Zhao, R.3
-
10
-
-
3943055414
-
Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues
-
July
-
Chen, K. C. W., and H. Q. Yuan. 2004. "Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues." The Accounting Review 79 (July): 645-665.
-
(2004)
The Accounting Review
, vol.79
, pp. 645-665
-
-
Chen, K.C.W.1
Yuan, H.Q.2
-
11
-
-
0000370142
-
-
Choi, S. K., and D. C. Jeter. 1992. The Effect of Qualified Audit Opinion on Earnings Response Coefficients. Journal of Accounting and Economics 2 & 3: 229-247.
-
Choi, S. K., and D. C. Jeter. 1992. "The Effect of Qualified Audit Opinion on Earnings Response Coefficients." Journal of Accounting and Economics 2 & 3: 229-247.
-
-
-
-
12
-
-
0000859521
-
The Demand for External Auditing: Size, Debt and Ownership Influences
-
April
-
Chow, C. W. 1982. "The Demand for External Auditing: Size, Debt and Ownership Influences." The Accounting Review (April): 272-291.
-
(1982)
The Accounting Review
, pp. 272-291
-
-
Chow, C.W.1
-
13
-
-
0000200532
-
-
Claessens, S., S. Djankov, J. P. H. Fan, and Larry H. P. Lang. 2002. Disentangling the Incentive and Entrenchment Effects of Large Shareholdings. Journal of Finance 57 (6): 2741-2771.
-
Claessens, S., S. Djankov, J. P. H. Fan, and Larry H. P. Lang. 2002. "Disentangling the Incentive and Entrenchment Effects of Large Shareholdings." Journal of Finance 57 (6): 2741-2771.
-
-
-
-
14
-
-
0010690266
-
An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients
-
July
-
Collins, D. W., and S. P. Kothari. 1989. "An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients." Journal of Accounting and Economics (July): 143-181.
-
(1989)
Journal of Accounting and Economics
, pp. 143-181
-
-
Collins, D.W.1
Kothari, S.P.2
-
15
-
-
0002522505
-
The Association between Changes in Client Firm Agency Costs and Auditor Switching
-
Spring
-
DeFond, M. L. 1992. "The Association between Changes in Client Firm Agency Costs and Auditor Switching." Auditing: A Journal of Practice and Theory 11 (Spring): 16-31.
-
(1992)
Auditing: A Journal of Practice and Theory
, vol.11
, pp. 16-31
-
-
DeFond, M.L.1
-
16
-
-
0035595263
-
The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises
-
July
-
DeFond, M. L., and C. W. Park. 2001. "The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises." The Accounting Review (July): 375-404.
-
(2001)
The Accounting Review
, pp. 375-404
-
-
DeFond, M.L.1
Park, C.W.2
-
17
-
-
0033473614
-
The Impact of Improved Auditor Independence on Audit Market Concentration in China
-
December
-
DeFond, M. L., T. J. Wong, and S. Li. 1999. "The Impact of Improved Auditor Independence on Audit Market Concentration in China." Journal of Accounting and Economics 28 (December): 269-305.
-
(1999)
Journal of Accounting and Economics
, vol.28
, pp. 269-305
-
-
DeFond, M.L.1
Wong, T.J.2
Li, S.3
-
18
-
-
0002251978
-
Abnormal Stock Returns Associated with Media Disclosures of 'Subject to' Qualified Audit Opinions
-
June
-
Dopuch, N., R. Holthausen, and R. Leftwich. 1986. "Abnormal Stock Returns Associated with Media Disclosures of 'Subject to' Qualified Audit Opinions." Journal of Accounting and Economics (June): 93-118.
-
(1986)
Journal of Accounting and Economics
, pp. 93-118
-
-
Dopuch, N.1
Holthausen, R.2
Leftwich, R.3
-
19
-
-
45149145986
-
Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements
-
Easton, P., and M. Zmijewski. 1989. "Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements." Journal of Accounting and Economics 11: 117-141.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 117-141
-
-
Easton, P.1
Zmijewski, M.2
-
20
-
-
0013532248
-
Why Do Companies Purchase Timely Quarterly Reviews?
-
Ettredge, M., D. Simon, D. Smith, and M. Stone. 1994. "Why Do Companies Purchase Timely Quarterly Reviews?" Journal of Accounting and Economics 18: 131-155.
-
(1994)
Journal of Accounting and Economics
, vol.18
, pp. 131-155
-
-
Ettredge, M.1
Simon, D.2
Smith, D.3
Stone, M.4
-
21
-
-
0036331681
-
Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia
-
Fan, J. P. H., and T. J. Wong. 2002. "Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia." Journal of Accounting and Economics 33: 401-425.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 401-425
-
-
Fan, J.P.H.1
Wong, T.J.2
-
22
-
-
15544383518
-
Market Consequences of Earnings Management in Response to Security Regulations in China
-
Haw, I. M., D. Qi, D. Wu, and Y. W. Wu. 2005. "Market Consequences of Earnings Management in Response to Security Regulations in China." Contemporary Accounting Research 22: 95-140.
-
(2005)
Contemporary Accounting Research
, vol.22
, pp. 95-140
-
-
Haw, I.M.1
Qi, D.2
Wu, D.3
Wu, Y.W.4
-
23
-
-
2442626492
-
Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions
-
Haw, I. M., B. Hu, L. Hwang, and Y. W. Wu. 2004. "Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions." Journal of Accounting Research 42: 423-462.
-
(2004)
Journal of Accounting Research
, vol.42
, pp. 423-462
-
-
Haw, I.M.1
Hu, B.2
Hwang, L.3
Wu, Y.W.4
-
24
-
-
3142544248
-
Audit Qualification and Timing of Earnings Announcements: Evidence from China
-
Haw, I. M., K. Park, D. Qi, and Y. W. Wu. 2003. "Audit Qualification and Timing of Earnings Announcements: Evidence from China." Auditing: A Journal of Practice and Theory 2: 121-146.
-
(2003)
Auditing: A Journal of Practice and Theory
, vol.2
, pp. 121-146
-
-
Haw, I.M.1
Park, K.2
Qi, D.3
Wu, Y.W.4
-
25
-
-
58149210589
-
The Information Content of Losses
-
Hayn, C. 1995. "The Information Content of Losses." Journal of Accounting and Economics 20: 125-153.
-
(1995)
Journal of Accounting and Economics
, vol.20
, pp. 125-153
-
-
Hayn, C.1
-
26
-
-
0012319054
-
Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature
-
Healy, P., and K. Palepu. 2001. "Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature." Journal of Accounting and Economics 31: 405-440.
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 405-440
-
-
Healy, P.1
Palepu, K.2
-
27
-
-
0002623640
-
The Effects of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market
-
Spring
-
Holthausen, R., and R. Verrecchia. 1988. "The Effects of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market." Journal of Accounting Research (Spring): 82-106.
-
(1988)
Journal of Accounting Research
, pp. 82-106
-
-
Holthausen, R.1
Verrecchia, R.2
-
28
-
-
44649197264
-
Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure
-
Jensen, M. C., and W. H. Meckling. 1976. "Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure." Journal of Financial Economics 3: 305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.H.2
-
29
-
-
0000876551
-
The Market for Audit Services: Evidence from Voluntary Auditor Changes
-
Johnson, W. B., and T. Lys. 1990. "The Market for Audit Services: Evidence from Voluntary Auditor Changes." Journal of Accounting and Economics 12: 281-308.
-
(1990)
Journal of Accounting and Economics
, vol.12
, pp. 281-308
-
-
Johnson, W.B.1
Lys, T.2
-
30
-
-
84982510615
-
Attestation Research Opportunities: 1987
-
Kinney, W. 1987. "Attestation Research Opportunities: 1987." Contemporary Accounting Research, 4: 416-425.
-
(1987)
Contemporary Accounting Research
, vol.4
, pp. 416-425
-
-
Kinney, W.1
-
31
-
-
0037288663
-
The Influence of Interim Auditor Reviews on the Association of Returns with Earnings
-
January
-
Manry, D., S. Tiras, and C. Wheatley. 2003. "The Influence of Interim Auditor Reviews on the Association of Returns with Earnings." The Accounting Review (January): 251-274.
-
(2003)
The Accounting Review
, pp. 251-274
-
-
Manry, D.1
Tiras, S.2
Wheatley, C.3
-
32
-
-
0030163299
-
Estimating Earnings Response Coefficients: Pooled versus Firm-Specific Models
-
June
-
Teets, W. R., and C. E. Wasley. 1996. "Estimating Earnings Response Coefficients: Pooled versus Firm-Specific Models." Journal of Accounting and Economics (June): 279-295.
-
(1996)
Journal of Accounting and Economics
, pp. 279-295
-
-
Teets, W.R.1
Wasley, C.E.2
-
33
-
-
0000108948
-
Perceived Auditor Quality and the Earnings Response Coefficient
-
April
-
Teoh, S. H., and T. J. Wong. 1993. "Perceived Auditor Quality and the Earnings Response Coefficient." The Accounting Review (April): 346-386.
-
(1993)
The Accounting Review
, pp. 346-386
-
-
Teoh, S.H.1
Wong, T.J.2
-
34
-
-
50049103104
-
Agency Problems, Auditing and the Theory of the Firm: Some Evidence
-
October
-
Watts, R. L., and J. L. Zimmerman. 1983. "Agency Problems, Auditing and the Theory of the Firm: Some Evidence." Journal of Law and Economics (October): 613-634.
-
(1983)
Journal of Law and Economics
, pp. 613-634
-
-
Watts, R.L.1
Zimmerman, J.L.2
-
36
-
-
0000061785
-
Institutional Factors Influencing China's Accounting Reforms and Standards
-
Xiang, B. 1998. "Institutional Factors Influencing China's Accounting Reforms and Standards." Accounting Horizons 12: 105-119.
-
(1998)
Accounting Horizons
, vol.12
, pp. 105-119
-
-
Xiang, B.1
|