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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

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

How to Measure Country Level Financial Reporting Quality?

Tang, Qingliang - 2012

This study constructs six accounting and auditing indicators to develop a comprehensive index to measure financial reporting quality of 38 main capital markets in the world from 2000 to 2007. In order to test the validity of the methodology, we use the index to tests national institutional...

Persistent link: https://www.econbiz.de/10013103532

Analyst forecast quality and corporate social responsibility : the mediation effect of corporate governance

Shan, Yuan George; Yang, Wenling; Zhang, Junru; Chang, … - In: Meditari accountancy research 31 (2023) 3, pp. 675-705

Persistent link: https://www.econbiz.de/10014362584

What accounts for the effect of sustainability engagement on stock price crash risk during the COVID-19 pandemic : agency theory or legitimacy theory?

Zhang, Junru; Zheng, Chen; Shan, Yuan George - In: International review of financial analysis 93 (2024), pp. 1-24

Persistent link: https://www.econbiz.de/10014543499

Social capital and cost of debt : evidence from Chinese CEO network centrality

Chen, Yiping; Shan, Yuan George; Wang, Jimin; Yang, Xinxin - In: Emerging markets review 60 (2024), pp. 1-25

Persistent link: https://www.econbiz.de/10014533617

Discretionary tone in reward-based crowdfunding : do project owners talk their way to success?

Cumming, Douglas J.; Lan, Yihui; Shan, Yuan George; … - In: The British accounting review 57 (2025) 3, pp. 1-33

Persistent link: https://www.econbiz.de/10015436290

Does sustainability reporting promote university ranking? : Australian and New Zealand evidence

Shan, Yuan George; Zhang, Junru; Alam, Manzurul; … - In: Meditari accountancy research 30 (2022) 6, pp. 1393-1418

Persistent link: https://www.econbiz.de/10013537625

Corporate ownership concentration and financial reporting quality

Arthur, Neal; Chen, Huifa; Tang, Qingliang - In: Journal of Financial Reporting and Accounting 17 (2019) 1, pp. 104-132

Purpose: The purpose of this study is to investigate whether a country’s ownership concentration affects the financial reporting quality in a cross-country setting. Design/methodology/approach: This paper uses six accounting and auditing indicators to construct a comprehensive index to...

Persistent link: https://www.econbiz.de/10012074880

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