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Chinese Accounting Restatement and the Timeliness of Annual Report

Ma, Chen - 2013

Chinese accounting restatements are mainly disclosed in companies' annual reports due to unique Chinese institutional background and regulatory setting. Using manually collected data of 1050 accounting restatements from 2003 to 2011, we study the association between Chinese accounting...

Persistent link: https://www.econbiz.de/10013083891

Chinese accounting restatement and the timeliness of annual report

Ma, Chen; Du, Hui; Zhang, Junrui - In: Applied economics 50 (2018) 50, pp. 5436-5453

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Will air pollution affect entrepreneurial activity? : evidence from China

Zhao, Kai; Yu, Bintong; Du, Hui; Zhang, Yu - In: Applied economics letters 30 (2023) 17, pp. 2396-2400

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The long-term influence of education resources allocation on the migration : evidence from the China’s rural school consolidation policy

Zhao, Yu; Du, Hui; Li, Rui; Zhou, Guangsu - In: Journal of Asian economics 91 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10014535818

Ownership structure and accounting conservatism in China

Cullinan, Charles P.; Wang, Fangjun; Wang, Peng; Zhang, … - In: Journal of international accounting auditing & taxation 21 (2012) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10009538613

Loan guarantees and the cost of debt : evidence from China

Liu, Bin; Cullinan, Charles P.; Zhang, Junrui; Wang, Fangjun - In: Applied economics 48 (2016) 37/39, pp. 3626-3643

Persistent link: https://www.econbiz.de/10011621139

Modified audit opinions and debt contracting : evidence from China

Liu, Hui; Cullinan, Charles P.; Zhang, Junrui - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 2, pp. 218-241

Persistent link: https://www.econbiz.de/10012174391

Analyst following and pay-performance sensitivity : evidence from China

Yang, Bei; Cullinan, Charles P.; Liu, Hui - In: Applied economics 50 (2018) 37, pp. 4040-4053

Persistent link: https://www.econbiz.de/10012060251

Corporate tax avoidance and corporate social responsibility disclosure readability : evidence from China

Xu, Shuolei; Wang, Fangjun; Cullinan, Charles P.; Dong, … - In: Australian accounting review : AAR 32 (2022) 2, pp. 267-289

Persistent link: https://www.econbiz.de/10013331009