Showing 1 - 3 of 3
This article is developed from the authors' keynote speeches at the Chinese Accounting Association's Research Conference in November 2014 in Beijing. We discuss the importance of corporate disclosure and the landscape of disclosure in U.S. We then discuss opportunities of disclosure research in...
Persistent link: https://www.econbiz.de/10012982766
Chinese regulators mandate management earnings forecasts when managers' earnings expectations meet bright-line thresholds and allow voluntary forecasts in other circumstances. We examine the effects of this mixed approach. We find that Chinese mandatory forecasts have significant information...
Persistent link: https://www.econbiz.de/10012905449
While US companies mainly list their board of directors alphabetically, this is not the case for Chinese companies, most of which list their independent directors last. We interpret the listing order of Chinese directors as board hierarchy, reflecting power allocation within the board. Based on...
Persistent link: https://www.econbiz.de/10012971304