Should More Internally Generated Intangible Assets Be Recognized? A Commentary
Xuejing Xie, Weiguo Zhang
When Investors Speak, Do Firms Listen? The Role of Investors’ Dividend-related Complaints from Online Earnings Communication Conferences
Le Lin, Ke Liao, Deren Xie
Corporate Innovation and Disclosure Strategy
Zheyuan Zhang, Huiying Wu, Sammy Xiaoyan Ying, Jiaxing You
Does the Prohibition of Long-lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi-experiment in China
Huilong Liu, Jianqiu Liu, Hong Wang, Dan Yang
Using Available-for-sale Securities to Smooth Earnings: Evidence from China
Ruichang Lu, Weijia He, Xiaojun Zhang
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China
Rongli Yuan, Yadong Han, Zhanliao Chen
Audit Effort and Stock Price Crash Risk
Xiaomei Han, Wei Luo, Liansheng Wu, Wei Zhou
Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts
Meng Lyu, Xiaojie Christine Sun, Bing Wang
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management
Wentao Li, Di Wang, Yanyan Wang, Lisheng YuWang, Yanyan Wang, Lisheng Yu
The Effect of Audit Partner Diversity on Audit Quality: Evidence from China
Kevin Koh, Li Li, Xuejiao Liu, Chunfei Wang
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments
Lijing Tong, Bin Wu, Min Zhang
The Benefit of Frequent Corporate Philanthropy
Bingxuan Lin, Jianhua Liu, Rui Lu, Liang Sun