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Supply chain optimal ordering policy under two-level trade credit with default risk

Wu, Chengfeng; Zhao, Qiu Hong; Xu, Chunfeng - In: European journal of industrial engineering : EJIE 16 (2022) 3, pp. 317-348

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013187674

Enhanced disclosure of credit derivatives, information asymmetry and credit risk

Zhao, Qiuhong - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 717-751

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013348071

The association of SFAS 166/167 and cost of equity capital : evidence from banks

Zhao, Qiuhong; Forgione, Dana A. - In: Journal of financial management, markets and institutions 9 (2021) 1, pp. 2150001-1-2150001-32

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012663775

Interaction between Securitization Gains and Abnormal Loan Loss Provisions : Credit Risk Retention and Fair Value Accounting

Zhao, Qiuhong - 2020

This study investigates whether managers use asset securitization gains to substitute loan loss provision (LLP) management for earnings management, and, if so, whether the percentage of credit risk retained affects such a relationship. The literature provides evidence that managers have used...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014048867

Interaction Between Securitization Gains and Abnormal Loan Loss Provisions : Credit Risk Retention and Fair Value Accounting

Zhao, Qiuhong - 2019

This study investigates whether managers use gains from asset securitizations to substitute loan loss provision (LLP) management for earnings management, and, if so, whether the percentage of credit risk retained affects such relation. Dechow, Myers, and Shakespeare (2010) provide evidence that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012871000