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Preserving amortized costs within a fair-value-accounting framework : reclassification of gains and losses on available-for-sale securities upon realization

Dong, Minyue; Ryan, Stephen G.; Zhang, Xiao-jun - In: Review of accounting studies 19 (2014) 1, pp. 242-280

Persistent link: https://www.econbiz.de/10010347387

Financial reporting complexity and investor underreaction to 10-K information

You, Haifeng; Zhang, Xiao-jun - In: Review of accounting studies 14 (2009) 4, pp. 559-586

Persistent link: https://www.econbiz.de/10003908563

Mixing fair-value and historical-cost accounting : predictable other-comprehensive-income and mispricing of bank stocks

Easton, Peter D.; Zhang, Xiao-Jun - In: Review of accounting studies 22 (2017) 4, pp. 1732-1760

Persistent link: https://www.econbiz.de/10011781484

IFRS Adoption and Within-Jurisdiction Comparability : Evidence from Chinese Dual-Class Firms

Guan, Jenny Xinjiao - 2019

We analyze a unique set of Chinese firms to isolate the effect of accounting standards on within-jurisdiction comparability. A sample of Chinese firms simultaneously maintain two sets of financial statements over the period of 2001-2006 because of their dual-class share structure: statements for...

Persistent link: https://www.econbiz.de/10012866720

Does International Financial Reporting Standards adoption improve or impede comparability? : new evidence from Chinese dual-class firms

Guan, Xinjiao; Ye, Kangtao; Zhang, Shanshan; Zhang, Xiao-Jun - In: Journal of business finance & accounting : JBFA 52 (2025) 2, pp. 1025-1058

Persistent link: https://www.econbiz.de/10015395090