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Guest editorial: the ever-changing market in China

Hu, Fang; Liao, Lin; Tan, Weiqiang; Yao, Daifei - In: Pacific accounting review 35 (2023) 4, pp. 505-511

Persistent link: https://www.econbiz.de/10014429757

Special issue: ever-changing markets in China

Hu, Fang (ed.); Liao, Lin (ed.); Tan, Weiqiang (ed.); … - 2023

Persistent link: https://www.econbiz.de/10014429802

Board chairs' early-life experience and tax avoidance

Pan, Yukun; Liao, Lin; Yao, Daifei; Zhang, Joseph H. - In: Journal of business ethics : JBE 192 (2024) 4, pp. 897-917

Persistent link: https://www.econbiz.de/10014637558

Capital market liberalisation and voluntary corporate social responsibility disclosure : evidence from a quasi-natural experiment in China

Liao, Lin; Pan, Yukun; Yao, Daifei - In: Accounting and finance 63 (2023) 2, pp. 2677-2715

Persistent link: https://www.econbiz.de/10014302130

Informing or obfuscating stakeholders : Integrated reporting and the information environment

Sinnewe, Elisabeth; Yao, Daifei; Zaman, Mahbub - In: Business Strategy and the Environment 30 (2021) 8, pp. 3893-3906

Persistent link: https://www.econbiz.de/10012632359

CEOs’ experience of the Great Chinese Famine and accounting conservatism

Hu, Jun; Long, Wenbin; Tian, Gary Gang; Yao, Daifei - In: Journal of Business Finance & Accounting 47 (2020) 9-10, pp. 1089-1112

Persistent link: https://www.econbiz.de/10012282693

Book-tax conformity and the demand for auditor-provided tax services: European evidence

Sun, Xuan Sean; Habib, Ahsan; Yao, Daifei - In: Journal of Accounting Literature 45 (2023) 3, pp. 425-457

Purpose This study aims to examine the impact of different levels of required book-tax conformity (BTC) on audit clients' demand for auditor-provided tax services (APTS). In addition, the authors also investigate the effects of the European Union (EU) Regulation (2014)....

Persistent link: https://www.econbiz.de/10014839782

Valuation specialists and value relevance of fair value measurements : evidence from international banks

Bu, Chen; Zhang, Yuyu; Yao, Daifei - In: Journal of international accounting research 23 (2024) 3, pp. 1-27

Persistent link: https://www.econbiz.de/10015135034

Labelling in financial reporting : an examination of "other comprehensive income" and non-professional investors' judgements

Yao, Daifei; Qu, Xin; Kummer, Tyge-F. - In: Accounting and finance 64 (2024) 3, pp. 2403-2424

Persistent link: https://www.econbiz.de/10015164511

Fair value accounting and earnings persistence : evidence from international banks

Yao, Daifei; Percy, Majella; Stewart, Jenny; Hu, Fang - In: Journal of international accounting research 17 (2018) 1, pp. 47-68

Persistent link: https://www.econbiz.de/10011913486