Shatin, N.T.
Hong Kong
The Chinese University of Hong Kong (CUHK)
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Remote auditing, Audit quality, Information technology, Regulatory implications
Managerial Ownership of Debt, Inside Debt, Deferred Compensation, Executive Pension, Accounting Conservatism, Agency Costs of Debt
Foreign institutional investors, corporate information environment, corporate disclosure, management forecasts, country-level corporation governance
Managerial ownership of debt, inside debt, executive pension, deferred compensation, bank loan contracting, loan spread, agency costs of debt, expropriation risk, syndicate size, covenant restriction, collateral requirement
Culture, Trust, Investor Reaction, Corporate Earnings Announcement, Investor Protection, Disclosure Requirements, Education, Information Asymmetry
Societal trust, management earnings forecasts, credibility, voluntary disclosure
bond market transparency; information spillover; bad news dissemination; stock price crash risk
Foreign Institutional Investors, Auditor Choice, Information Environment
creditor control right, tax planning, tax risk, covenant violation, shareholder–debtholder conflict, contract incompleteness
financial statement comparability, global supply chains, information barrier
mutual funds; reporting frequency; window dressing; fund performance
Climate risk, Supply chains, Operational hedging, Purchase obligations, Forward contracts
Language, linguistic relativity principle, future time reference, management earnings forecasts, foreign institutional ownership, cross-listing
