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Informativeness of Key Audit Matters: Evidence from China
16 references·0 citing·44 second hopsampled
Informativeness of Key Audit Matters: Evidence from China (2023)Informativeness of Key Audit Matters: Evi…Machine learning in the Chinese stock market (2021)Machine learning in the Chine…A plain English measure of financial reporting readability (2017)A plain English measure of fi…Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Political Incentives to Suppr…Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China (2009)Ownership concentration, fore…Propping through related party transactions (2008)Propping through related part…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…Performance matched discretionary accrual measures (2005)Performance matched discretio…Credibility of Management Forecasts (2005)Credibility of Management For…The Role of Supplementary Statements with Management Earnings Forecasts (2003)The Role of Supplementary Sta…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Essays on disclosure (2001)Essays on disclosureReporting Bias (2000)Reporting BiasPre-announcement and event-period private information (1997)Pre-announcement and event-pe…Differential Interpretation of Public Signals and Trade in Speculative Markets (1995)Differential Interpretation o…R2 (1988)R2Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Does board gender diversity improve the informativeness of stock prices? (2011)Understanding commonality in liquidity around the world (2011)Stock price synchronicity, crash risk, and institutional investors (2013)Large Shareholders and Corporate Control (1986)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)The Brain Gain of Corporate Boards: Evidence from China (2014)Corporate Governance in China: A Survey (2020)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)The economic implications of corporate financial reporting (2005)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)The Structure of Scientific Revolutions (1963)Continuous Auctions and Insider Trading (1985)A Theory of Intraday Patterns: Volume and Price Variability (1988)Breadth of ownership and stock returns (2002)Differences of Opinion, Short-Sales Constraints, and Market Crashes (2003)Disagreement and the Stock Market (2007)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)Retail investor attention and stock price crash risk: Evidence from China (2019)State-owned enterprises in China: A review of 40 years of research and practice (2020)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management through Real Activities Manipulation (2003)A review of archival auditing research (2014)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)The Cross-Section of Expected Stock Returns (1992)Measuring Securities Litigation Risk (2011)Corporate social responsibility and stock price crash risk (2014)The effect of institutional ownership on firm transparency and information production (2015)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2005R2 around the world: New theory and new tests☆2,833 cited
  • 2001Essays on disclosure2,478 cited
  • 2009Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China1,241 cited
  • 1995Differential Interpretation of Public Signals and Trade in Speculative Markets1,192 cited
  • 2005Credibility of Management Forecasts914 cited
  • 2008Propping through related party transactions880 cited
  • 2014Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms715 cited
  • 2003The Role of Supplementary Statements with Management Earnings Forecasts683 cited
  • 1988R2630 cited
  • 2017A plain English measure of financial reporting readability628 cited
  • 2021Machine learning in the Chinese stock market593 cited
  • 1997Pre-announcement and event-period private information562 cited

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Reporting Bias
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