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Value relevance of accounting information in China pre‐ and post‐2001 accounting reforms

Chalmers, Keryn; Navissi, Farshid; Qu, Wen - In: Managerial Auditing Journal 25 (2010) 8, pp. 792-813

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting...

Persistent link: https://www.econbiz.de/10014929227

Value relevance of accounting information in China pre- and post-2001 accounting reforms

Chalmers, Keryn; Navissi, Farshid; Qu, Wen - In: Managerial Auditing Journal 25 (2010) September, pp. 792-813

Persistent link: https://www.econbiz.de/10009319218

Internal control risk and audit fees : evidence from China

Ji, Xu-dong; Lu, Wei; Qu, Wen - In: Journal of contemporary accounting & economics 14 (2018) 3, pp. 266-287

Persistent link: https://www.econbiz.de/10011957327

Voluntary disclosure of internal control weakness and earnings quality : evidence from China

Ji, Xu-dong; Lu, Wei; Qu, Wen - In: The international journal of accounting : TIJA 52 (2017) 1, pp. 27-44

Persistent link: https://www.econbiz.de/10011782530

Internal control weakness and accounting conservatism in China

Ji, Xudong; Lu, Wei; Qu, Wen - In: Managerial auditing journal 31 (2016) 6/7, pp. 688-726

Persistent link: https://www.econbiz.de/10011590466

Voluntary corporate social responsibility reporting and financial statement auditing in China

Carey, Peter; Liu, Li; Qu, Wen - In: Journal of contemporary accounting & economics 13 (2017) 3, pp. 244-262

Persistent link: https://www.econbiz.de/10011791452

Board cultural diversity, government intervention and corporate innovation effectiveness : evidence from China

Luo, Kun; Lim, Edwin KiaYang; Qu, Wen; Zhang, Xuan - In: Journal of contemporary accounting & economics 17 (2021) 2, pp. 1-22

Persistent link: https://www.econbiz.de/10012648644

The role of voluntary internal control reporting in earnings quality : evidence from China

Ji, Xudong; Kaplan, Steven E.; Lu, Wei; Qu, Wen - In: Journal of contemporary accounting & economics 16 (2020) 2, pp. 1-24

Persistent link: https://www.econbiz.de/10012298579

Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China SOX

Ji, Xudong; Lu, Wei; Qu, Wen; Richardson, Vernon J. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 3, pp. 43-68

Persistent link: https://www.econbiz.de/10012258373

Corporate governance and quality of forward-looking information : Evidence from the Chinese stock market

Qu, Wen; Ee, Mong Shan; Liu, Li; Wise, Victoria; Carey, … - In: Asian Review of Accounting 23 (2015) 1, pp. 39-67

Purpose – The purpose of this paper is to investigate the association between corporate governance mechanisms and quality of forward-looking information in the Chinese stock market which presents a mandatory disclosure environment for forward-looking information. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10014675936