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Keywords: Accounting conservatism
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Journal Articles
Political connections and stock price crash risk: The role of intermediary information disclosure
Available to Purchase
Journal:
China Finance Review International
China Finance Review International (2018) 8 (2): 140–157.
Published: 17 April 2018
... Licensed re-use rights only Political connections Accounting conservatism Fiscal transparency The stock price crash risk G32 G38 China is a typical guanxi-based (i.e. social networks) society. Political connections are arguably the most valuable among all the social...
Journal Articles
On the survival of earnings fixated traders in an informational environment
Available to Purchase
Journal:
China Finance Review International
China Finance Review International (2018) 8 (1): 109–116.
Published: 14 December 2017
... be contacted at: luogy@mcmaster.ca © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Accounting conservatism Survival Competitive securities market Earnings fixated traders Irrational traders Underestimation of risk This paper takes...
Journal Articles
Accounting conservatism, ultimate ownership and investment efficiency
Available to Purchase
Journal:
China Finance Review International
China Finance Review International (2012) 2 (1): 53–77.
Published: 27 January 2012
...Xiaodong Xu; Xia Wang; Nina Han Purpose The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China. Design/methodology/approach By combining a developed theoretical framework and empirical study, this paper examines the impacts...
