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The role of International Financial Reporting Standards in accounting quality: evidence from the European Union
Chen, Huifa; Tang, Qingliang; Jiang, Yihong; Lin, Zhijun - In: Journal of international financial management and accounting 21 (2010) 3, pp. 220-278
Persistent link: https://www.econbiz.de/10008650320
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How to measure country-level financial reporting quality?
Tang, Qingliang; Chen, Huifa; Lin, Zhijun - In: Journal of financial reporting & accounting : JFRA 14 (2016) 2, pp. 230-265
Persistent link: https://www.econbiz.de/10011626275
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Spatial variability and temporal patterns of internal price of carbon : a transitional management perspective
Chen, Huifa; Shan, Yuan George; Tang, Qingliang; Zhang, … - In: Meditari accountancy research 31 (2023) 3, pp. 729-761
Persistent link: https://www.econbiz.de/10014362586
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How to measure country-level financial reporting quality?
Tang, Qingliang; Chen, Huifa; Lin, Zhijun - In: Journal of Financial Reporting and Accounting 14 (2016) 2, pp. 230-265
Purpose The purpose of this study is to measure the financial reporting quality of 38 main countries (regions) in the world from 2000 to 2014. Design/methodology/approach This paper uses six accounting and auditing indicators to construct a comprehensive index for the measurement of...
Persistent link: https://www.econbiz.de/10014869809
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A survey of current developments in Chinese accounting
Lin, Zhijun - In: Advances in international accounting : a research annual 2 (1988), pp. 99-110
Persistent link: https://www.econbiz.de/10001089921
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Reputable Inside Directors and Internal Control Effectiveness
Lin, Zhijun - 2014
The study investigates whether non-CEO inside directors with reputation incentives affect the effectiveness of a firm's internal control over financial reporting. Internal control effectiveness is an important indicator of financial reporting quality. Using a large sample of 7,352 firm-year...
Persistent link: https://www.econbiz.de/10013040199
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Taxation in Germany and Romania
Wang, Zhemin; Lin, Zhijun; Tan, Yan; Li, Yuansha; Liu, … - In: International business and economics research journal 11 (2012) 1, pp. 51-58
Persistent link: https://www.econbiz.de/10009619728
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HealthSouth Corporation : the first case against a company under the Sarbanes-Oxley Act
Wang, Zhemin; Lin, Zhijun; Ju, Sophia - In: Journal of business case studies 5 (2009) 1, pp. 9-17
Persistent link: https://www.econbiz.de/10003810525
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The implied cost of equity capital, corporate investment and chief executive officer turnover
Hu, Jinshuai; Lin, Zhijun - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 1041-1070
Persistent link: https://www.econbiz.de/10011441372
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Performance outcomes of balanced scorecard application in hospital administration in China
Lin, Zhijun; Yu, Zengbiao; Zhang, Liqun - In: China economic review : an international journal 30 (2014), pp. 1-15
Persistent link: https://www.econbiz.de/10011392386