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The contagion effect of low-quality audits at the level of individual auditors

Li, Liuchuang; Qi, Baolei; Tian, Gaoliang; Zhang, Guochang - In: The accounting review : a publication of the American … 92 (2017) 1, pp. 137-163

Persistent link: https://www.econbiz.de/10011646259

Enforceability of non-compete covenants, discretionary investments, and financial reporting practices : evidence from a natural experiment

Chen, Tai-Yuan; Zhang, Guochang; Zhou, Yi - In: Journal of accounting & economics 65 (2018) 1, pp. 41-60

Persistent link: https://www.econbiz.de/10011843836

Accruals quality and cost of capital : evidence from the Chinese stock market

Hong, Philip K.; Ma, Tao; Zhang, Guochang - In: Journal of international accounting research 18 (2019) 1, pp. 71-95

Persistent link: https://www.econbiz.de/10012212919

The scale and scope of the client portfolio and audit quality at the individual auditor level : evidence from China

Mao, Juan; Qi, Baolei; Zhang, Guochang - In: Accounting and business research 54 (2024) 3, pp. 278-303

Persistent link: https://www.econbiz.de/10014576866

Analysts' book value forecasts : initial evidence from the perspective of real-options-based valuation

Hui, Kai Wai; Liu, Alfred Zhu; Schneible, Richard A. <Jr.> - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2481-2516

Persistent link: https://www.econbiz.de/10013464935

Accounting Information and Equity Valuation : Theory, Evidence, and Applications

Zhang, Guochang - 2014

Chapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model -- Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach -- Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear -- Chapter 4...

Persistent link: https://www.econbiz.de/10014017012

The information role of audit opinions in debt contracting

Chen, Peter F.; He, Shaohua; Ma, Zhiming; Stice, Derrald - In: Journal of accounting & economics 61 (2016) 1, pp. 121-144

Persistent link: https://www.econbiz.de/10011453881

Regulatory effects on analysts' conflicts of interest in corporate financing activities : evidence from NASD Rule 2711

Chen, Peter F.; Novoselov, Kirill E.; Wang, Yihong - In: The journal of corporate finance : contracting, … 48 (2018), pp. 658-679

Persistent link: https://www.econbiz.de/10011806142

How do accounting variables explain stock price movements? Theory and evidence

Chen, Peter; Zhang, Guochang - In: Journal of Accounting and Economics 43 (2007) 2-3, pp. 219-244

Persistent link: https://www.econbiz.de/10005492391

The Market's Valuation of Fraudulently Reported Earnings

Hui, Kai Wai; Lennox, Clive; Zhang, Guochang - In: Journal of Business Finance & Accounting 41 (2014) 5-6, pp. 627-651

This study examines the market valuation of accounting earnings during the period before it is publicly revealed that the earnings are fraudulent. Using both cross-sectional and time-series valuation models, we first find that the market accords less weight to earnings when the accounting...

Persistent link: https://www.econbiz.de/10010946346