We study how the pre-existing social network ties between the CEO and outside board members are associated with the firms’ voluntary financial disclosure practices, proxied by management earnings guidance. We construct social network ties by considering the social ties in addition to the statu

题目:The real option theory suggests that firm value should include the value of real options, i.e., a firm has the option to expand a profitable business and the option to liquidate assets of a less profitable business. For a diversified firm, each segment has similar options. Applying the option-bas

题目: 现代化与中国人的信仰

题目: The objective of this study is to examine whether the Big 4 accounting firms around the world offer the same level of audit quality. We test our research question by comparing the audit quality of mainland China’s Big 4 auditors for the following three types of A share firms: (a) pure A sh

题目:CEO Connectedness within Executive Suites and Corporate Frauds

题目：中国经济的短期矛盾和长期利益

主要内容： 1、会计和会计准则； 2、国际会计准则理事会； 3、我国企业会计准则体系； 4、我国会计准则的国际趋同

This study provides strong and robust evidence that conservatism in financial reporting reliably predicts stock price crash risk. Using a large sample ofU.S.firms over the period of 1964–2007, we find that accounting conservatism, as measured by the Khan andWatts(2009) CSCORE, reduces the lik

题目：Does the Accounting Hedge Ineffectiveness Measure under SFAS 133 Capture the Economic Ineffectiveness of a Firm's Hedging Activities?

题目：Asset Securitization, Information Asymmetry, and Informed Trading

题目：The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups: Are Such Disclosures Incrementally Informative?

题目：Sepcial Items Through Time: Is the Market Learning?