Purpose - This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets. Design/methodology/approach -...

In mortgage debt contracts, real property serves as collateral and the terms of mortgage financing are largely conditional on the certification of collateral value by appraisers. However, overstatement of collateral value is common in the appraisal industry, causing troubles in the mortgage...

Using Amiram, Bozanic, and Rouen's (2015) measures of the conformity of a firm's distribution of financial statement line items' leading digits to the Benford distribution, we examine whether different constructs of audit quality inputs are related to financial statement reliability. Overall, we...