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Working paper
Do Capital Markets Punish Managerial Myopia? Evidence from Myopic R&D Cuts
In: Tong Jamie and Frank Zhang. 2021. "Do Capital Markets Punish Managerial Myopia? Evidence from Myopic R&D Cuts" . Forthcoming at Journal of Financial and Quantitative Analysis.
SSRN
Regional GDP Distortion, Information Advantages, and Analyst Forecast Accuracy
In: Lin, Zhiyang, Danglun Luo, and Frank Zhang. 2021. "Regional GDP Distortion and Analyst Forecast Accuracy: Evidence from China", Forthcoming at European Journal of Finance.
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Investor Sentiment and Conditional Accounting Conservatism
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Does Accounting Conservatism Improve the Corporate Information Environment?
In: Hu, J., Li, A. Y., & Zhang, F. F., Does accounting conservatism improve the corporate information environment? Journal of international accounting, Auditing and Taxation, 23(1): 32-43, 2014.
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CEO Facial Trustworthiness and Corporate Governance
In: China Accounting & Finance Review, Band 24, Heft 4
SSRN
Corporate Philanthropy and Corporate Misconduct: Evidence from China
In: Chen, J., Dong, W., Tong, Y., & Zhang, F. 2020. Corporate philanthropy and corporate misconduct: Evidence from China. International Review of Economics & Finance, 65: 17-31.
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Do Female Directors Enhance R&D Performance?
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SSRN
Working paper
CFO Gender and Tax Aggressiveness: New Evidence from China
SSRN
Working paper
Corporate Philanthropy and Tunneling: Evidence from China
In: Journal of business ethics: JBE, Band 150, Heft 1, S. 135-157
ISSN: 1573-0697
SSRN
Value Relevance of Proportionate Consolidation Versus the Equity Method: Evidence from Hong Kong
In: So, S., Wong, K. S., Zhang, F. F., & Zhang, X. 2018. Value relevance of proportionate consolidation versus the equity method: Evidence from Hong Kong. China journal of accounting research, 11(4): 255-278.
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Corporate Governance, Product Market Competition and Managerial Incentives: Evidence from Four Pacific Basin Countries
In: 2015 Financial Markets & Corporate Governance Conference
SSRN
Product Market Competition, Legal Institutions, and Accounting Conservatism
In: Journal of International Accounting Research, Band 14, Heft 2, S. 1-39
ISSN: 1558-8025
ABSTRACT
In this study, we examine product market competition's role in shaping accounting conservatism in an international setting. Using a large dataset from 38 countries, we find evidence that product market competition is positively associated with accounting conservatism in countries with strong legal institutions, but not in countries with weak legal institutions. Moreover, the positive association is significantly more pronounced in countries with high-quality financial reporting environments comprising a higher earnings quality, more frequent and greater disclosure practices, and the more stringent enforcement of insider trading regulations. Our empirical findings suggest that product market competition and strong legal institutions jointly drive accounting conservatism.