670 Guoshun Road
Shanghai, 200433
China
Fudan University - School of Management
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MiFID II, regulation, financial services, sell-side analysts, buy-side research, disclosure, liquidity, international
investor relations, financial analysts, disclosure, information environment, institutional investors, stock liquidity, accounting
Investor relations, financial analysts, disclosure, information environment, institutional investors, stock liquidity, accounting
financial reporting standards, Topic 606, Topic 842, job postings, labor costs, implementation costs
Fair value hierarchy; Fair value measurement; Meta-analysis; Valuation process; Fair value audit; IFRS 13; SFAS 157; ASC 820
Fair value hierarchy; Fair value levels; Fair value measurement; IFRS 13; SFAS 157; ASC 820
analyst independence, monitoring, earnings management, regulatory reforms
Conflicts of interest, Construal level theory, Analyst reports, Investment horizon
China's private sector; P-chips; Enforcement difficulty; Corporate malfeasance