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The role of major customers’ qualitative forward-looking information in affecting suppliers’ future operating performance Journal article
ZHANG HAO, Can Chen, Chunyip Yuen, Jijie Yan. The role of major customers’ qualitative forward-looking information in affecting suppliers’ future operating performance[J]. Accounting Forum, 2024.
Authors:  ZHANG HAO;  Can Chen;  Chunyip Yuen;  Jijie Yan
Favorite |   IF:2.8/4.0 | Submit date：2023/12/26
Textual Readability  Textual Uncertainty  Textual Tone  Management Earnings Forecasts Report  Supply Chain  
Are firms more concerned about analysts’ earnings forecasts after the split-share structure reform? Evidence from China Journal article
Xi, X., Chen, C., Huang, R., Tang, F.. Are firms more concerned about analysts’ earnings forecasts after the split-share structure reform? Evidence from China[J]. International Journal of Accounting and Information Management, 2024, 32(3), 411-429.
Authors:  Xi, X.;  Chen, C.;  Huang, R.;  Tang, F.
Favorite | TC[WOS]:0 TC[Scopus]:0  IF:4.3/4.5 | Submit date：2024/07/04
Analysts’ Earnings Forecasts  Earnings Guidance  Earnings Management  Ownership Structure  Split-share Structure Reform  
Corporate site visits, private information communication, and earnings management: evidence from China Journal article
Jiang, Yu, Lei, Adrian C.H., Wang, Tao, Li, Chuntao. Corporate site visits, private information communication, and earnings management: evidence from China[J]. Review of Accounting and Finance, 2022, 21(4), 249-275.
Authors:  Jiang, Yu;  Lei, Adrian C.H.;  Wang, Tao;  Li, Chuntao
Favorite | TC[WOS]:2 TC[Scopus]:3  IF:3.6/2.5 | Submit date：2022/08/08
Corporate Site Visits  Earnings Management  External Monitor  Institutional Investor  Private Communication  
The differential effect of accrual-based and real earnings management on audit fees: international evidence Journal article
Choi, Ahrum, Lee, Eugenia Y., Park, Sunyoung, Sohn, Byungcherl Charlie. The differential effect of accrual-based and real earnings management on audit fees: international evidence[J]. Accounting and Business Research, 2022, 52(3), 254-290.
Authors:  Choi, Ahrum;  Lee, Eugenia Y.;  Park, Sunyoung;  Sohn, Byungcherl Charlie
Favorite | TC[WOS]:25 TC[Scopus]:24  IF:2.0/2.8 | Submit date：2022/05/13
Accrual-based Earnings Management  Audit Fees  Auditor Type  Legal Regime  Litigation Risk  Real Earnings Management  
Central supervision and earnings management: Quasi-experimental evidence from China Journal article
Pan, Jianping, Weng, Ruoyu, Yin, Sirui, Fu, Xiaoqing (Maggie). Central supervision and earnings management: Quasi-experimental evidence from China[J]. British Accounting Review, 2022, 54(3), 101082.
Authors:  Pan, Jianping;  Weng, Ruoyu;  Yin, Sirui;  Fu, Xiaoqing (Maggie)
Favorite | TC[WOS]:15 TC[Scopus]:15  IF:5.5/7.4 | Submit date：2022/05/17
Earnings Management  Agency Problem  Political Incentive  Authoritarian Regime  
The effect of earnings management on external loan price: evidence from China Journal article
Huang, Rong, Lin, Xiaojun, Xi, Xunzhuo, Yuen, Desmond Chun Yip. The effect of earnings management on external loan price: evidence from China[J]. International Journal of Accounting and Information Management, 2022, 30(2), 277-300.
Authors:  Huang, Rong;  Lin, Xiaojun;  Xi, Xunzhuo;  Yuen, Desmond Chun Yip
Favorite | TC[WOS]:2 TC[Scopus]:2  IF:4.3/4.5 | Submit date：2022/05/04
Agency Problem  Cost Of External Loans  Earnings Management  Robust Bank Executive Compensation  
Central supervision and earnings management: Quasi-experimental evidence from China Journal article
Pan JP, Weng R, Yin S, Fu XQ(傅曉青). Central supervision and earnings management: Quasi-experimental evidence from China[J]. The British Accounting Review, 2022, 54(3), 101082.
Authors:  Pan JP;  Weng R;  Yin S;  Fu XQ(傅曉青)
Favorite | TC[WOS]:15 TC[Scopus]:15  IF:5.5/7.4 | Submit date：2022/08/22
Earnings Management  Agency Problem  Political Incentive  Authoritarian Regime  
The bright side of investor sentiment: evidence from real activities manipulation Journal article
Si, Y., Xia, C., Yang, E.. The bright side of investor sentiment: evidence from real activities manipulation[J]. ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2020, 27(3), 327-351.
Authors:  Si, Y.;  Xia, C.;  Yang, E.
Adobe PDF | Favorite | TC[WOS]:1 TC[Scopus]:1  IF:1.4/1.5 | Submit date：2020/07/16
Earnings Management  Real Activities Manipulation  Investor Sentiment  
The bright side of investor sentiment: evidence from real activities manipulation Journal article
Si, Y, Xia, C, Yang, E. The bright side of investor sentiment: evidence from real activities manipulation[J]. Asia-Pacific Journal of Accounting & Economics, 2019, 27(3), 327–351.
Authors:  Si, Y;  Xia, C;  Yang, E
Favorite | TC[Scopus]:1  IF:1.4/1.5 | Submit date：2024/09/17
Earnings Management  Real Activities Manipulation  Investor Sentiment  
Do Earnings Manipulations Matter Differently in Different Markets of China? Cost of Capital Consequences Journal article
Sohn, B. C., Shim, H. S.. Do Earnings Manipulations Matter Differently in Different Markets of China? Cost of Capital Consequences[J]. Asis Pacific Journal of Business Review, 2019, 1-34.
Authors:  Sohn, B. C.;  Shim, H. S.
Favorite |  | Submit date：2022/08/15
Real earnings management  Accrual-based earnings management  Implied cost of equity  SOE