Customer referencing refers to the phenomenon of a firm intentionally revealing its customers so that the firm can obtain certification of the quality of its products. In this paper, we examine the association between customer referencing and firms’ future product market performance. We find...

Throughout their business life cycle, firms may experience financial distress. Successful emergence from such distress is important to their multiple stakeholders. Using a sample of publicly listed firms in China that emerged from Special Treatment (an indicator of delisting risk), we focus on...

Customer referencing refers to the phenomenon whereby a firm discloses its connections with reputable customers in order to improve its own reputation. Consistent with this disclosure increasing investor attention and providing customer certification, we find that supplier firms enjoy a lower...

Accounting regulations require firms to separately disclose the profits and losses fromdiscontinued operations. These discontinued operations are typically excluded from thedefinition of income used by investors, analysts, and other financial statement users. Barua, Lin,and Sbaraglia (2010) show...

Sell-side equity analysts often work in hierarchical teams. Lead analysts manage a team of associate and junior analysts, who take part in the team's tasks. We hypothesize a division of labor between lead and associate analysts where lead analysts focus on higher-importance tasks and delegate...

We show that the number of governance provisions imposed on a firm by a strategic alliance partner decreases with the firm's accounting quality. This effect is weaker when the firm has greater bargaining power and stronger when the alliance project is riskier. Moreover, the net benefit to an...

We investigate how firms strategically vary their disclosure policies in response to labor unemployment concern. Using changes in state unemployment insurance laws as exogenous variations of labor unemployment concern, we show that firms provide more bad news forecasts when unemployment concern...

China's stock market has gone through major structural changes since its inception in early 1990s. In this survey article, we review the empirical literature that document these important structural changes and published in 15 leading accounting and finance journals from 1998 to 2013. In...

Controlled deposition of co-catalysts on requisite surfaces is highly crucial for myriad applications related to photocatalysis, energy conversion, and sunlight response. Here, carbon dots (CDs)-doped TNs (CDs/TNs), which possess high photocatalytic activity and wastewater purification ability,...