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Audit Failure of New Zealand Finance Companies – An Exploratory Investigation
Purpose The setting of private finance companies that failed in New Zealand during 2006-2012 was characterized by weaker corporate governance and enforcement of securities law. This paperExpand
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Institutional Investors Holdings on Earnings Management Market Reaction Intensity Affect Study
Individual investors are often difficult to recognize the earnings management behavior from accounting data. Institutional investors as investment experts, if they have the ability to recognizeExpand
Study on Environmental Disclosure Quality and Cost of Equity Capital
This study examines the relationship between the quality of a firm’s environmental disclosure and cost of equity capital based on the sample of chemical listed companies. We measure environmentalExpand
Environmental Information Disclosure Quality and Equity Financing Cost
This paper selects the key stocks of A-shares in Shanghai stock market in 2016-2018 as a research sample, and analyzes the relationship between the quality of environmental information disclosure andExpand
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Compensation Structure and Financial Behavior
According to agency theory,an effecive contract of executive compensation should serve the function of moving the investment behavior of manager and mitigating the agency problem betweenExpand
Accounting Earnings Persistence and CEO Wages
In this paper,we justify that the sensitivity of CEO compensation to earnings varies with earning persistence through the data from 1999 to 2006 of Shanghai Market,China.The results show that theExpand
Institutional Investors Heterogeneity, Future Earnings and the Informativeness of Stock Prices
This paper test the effects of different institutional investors on the extent to which stock prices reflect future earnings. The study find that the extent to which stock prices reflects futureExpand
The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia
We examine the association between goodwill impairment loss and goodwill impairment test-related disclosures in Australia. Using an Australian sample of firm-years with goodwill during 2007-12, weExpand
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Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia
Abstract The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the disclosure of estimates and judgments used in the goodwill impairmentExpand
Review of IPO Underpricing:System Monitoring and Investors Guiding
IPO underpricing refers to the phenomenon of underestimating IPO price,showing that IPO price on the first day was significantly lower than the closing price,causing the result of getting significantExpand