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Bearing an imprint: CEOs' early-life experience of the Great Chinese Famine and stock price crash risk

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Persistent link: https://www.econbiz.de/10012318186

Carbon emission trading scheme, investors' attention, and earnings response coefficients

Hu, Jun; Zhang, Siyu; Wang, Liang; Yao, Daifei - In: Journal of international financial markets, … 97 (2024), pp. 1-25

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Adoption and Content of Key Audit Matters and Stock Price Crash Risk

Liao, Lin; Sharma, Divesh; Yang, Yitang (Jenny); Zhao, Rui - 2022

We examine whether the mandate for auditors to report key audit matters (KAMs) affects firm-specific stock price crash risk in China. Auditors in China are required to issue an expanded audit report that contains KAMs for AH-share firms, effective on January 1, 2017 (applicable to the financial...

Persistent link: https://www.econbiz.de/10014237982

Key Audit Matters and Stock Price Crash Risk

Liao, Lin; Sharma, Divesh; Yang, Yitang (Jenny); Zhao, Rui - 2021

We examine whether the mandate to disclose key audit matters (KAMs) affects firm-specific stock price crash risk in China. Auditors in China are required to issue an expanded audit report that contains KAMs for AH-share companies, effective January 1, 2017, and for A-share companies, effective...

Persistent link: https://www.econbiz.de/10013245193