Jing Fang

Hong Kong Polytechnic University

11 Yuk Choi Rd

Hung Hom

Hong Kong

SCHOLARLY PAPERS

6

DOWNLOADS

558

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Implied Cost of Capital versus Fundamental Valuation Efficiency: A Clarification and Empirical Implications

Number of pages: 122 Posted: 29 Sep 2017 Last Revised: 08 Nov 2019
C.S. Agnes Cheng and Jing Fang
Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 447 (67,242)

Abstract:

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implied cost of capital, fundamental valuation efficiency, measurement error, bias

2.

The Lack of Timeliness with Which Stock Price Incorporates Bad News and the Earnings-return Asymmetry between Negative and Positive Returns: Evidence from Stock Liquidity

Number of pages: 58 Posted: 02 Dec 2018 Last Revised: 10 Feb 2020
June Cheng, Jing Fang and Linda A. Myers
Hong Kong Polytechnic University - Faculty of Business, Hong Kong Polytechnic University and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 109 (262,310)

Abstract:

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Conditional conservatism; Stock liquidity; Earnings-return asymmetry; Asymmetric timeliness

3.

Capital Market Efficiency and Managerial Discretion over Accounting Choices: Evidence from the Relation between Stock Liquidity and Accrual-based Earnings Management

Number of pages: 59
Zhuo (June) Cheng and Jing Fang
Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 2

Abstract:

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stock liquidity, efficiency, accounting choices, accruals, earnings management

4.

Quasi-indexer Ownership and Auditor Independence: Evidence from Non-audit Service Fees

Posted: 18 Nov 2019
Jing Fang
Hong Kong Polytechnic University

Abstract:

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institutional investors, quasi-indexers, non-audit services, auditor independence

Abstract:

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implied cost of capital, fundamental valuation efficiency, measurement error, bias

6.

Accounting-Based Valuation and Predictability of Stock Market Returns: A Re-Examination

Posted: 18 Nov 2019
Jing Fang
Hong Kong Polytechnic University

Abstract:

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Accounting-based valuation, Stock market return predictability, Out-of-sample performance, Mispricing